The actual information pertains to the month of September. As a part of the budgeting process, Twilith Fencing Company developed the following static budget for September. Twilith is in the process of preparing the flexible budget and understanding the results. Actual Flexible Static Results Budget Budget Sales volume (in units) 11,000 13,000 Sales revenues $561,000 $ $663,000 Variable costs 231,000 270,790 Contribution margin 330,000 392,210 Fixed costs 276,100 269,400 Operating profit $53,900 $ $122,810 The flexibleminus−budget variance for variable costs is . A. $ 39 comma 790$39,790 favorable B. $ 1 comma 870$1,870 unfavorable C. $ 89 comma 025$89,025 unfavorable D. $ 68 comma 910$68,910 favorable