Spectrum Fine Glass,a Glass Door Manufacturer,has a Static-Budget Variance of $35,000,U,and

Spectrum Fine Glass,a glass door manufacturer,has a static-budget variance of $35,000,U,and a sales-volume variance of $430,000,U.
Required
Compute the flexible-budget variance for Spectrum Fine Glass and identify whether the flexible-budget variance is favorable or unfavorable.

A) $395,000 U variance
B) $295,000 F variance.
C) $405,000 U variance
D) $465,000 U variance
E) $505,000 F variance
Required