BlueRing Corporation Planned to Use $169 of Material Per Unit

BlueRing Corporation planned to use $169 of material per unit but actually used $165 of material per unit,and planned to make 1,500 units,but actually made 1,300 units.
Required:
Compute the flexible budget,the flexible-budget variance,and the sales-volume variance.

A) $253,500;$(5,200) ;$(33,800)
B) $254,500;$(6,200) ;$(34,900)
C) $255,000;$(7,200) ;$(35,900)
D) $256,000;$(8,200) ' $(36,900)
E) $257,000;$(9,200) ;$(37,000)