Alaska Company Expressed the Total Expenses (Y) Component of Its

Alaska Company expressed the total expenses (Y) component of its master budget for February with the cost formula Y = $100,000 + $40*X, where X represents the expected number of units of its only product to be manufactured and sold. The budgeted average selling price per unit was $65 for budgeted sales volume 5,000 units. Reported actual results for February were as follows:

-What was the total static budget variance for February?

A) $7,400 U.
B) $2,600F
C) $10,000F
D) $1,000 U.