Johnson Construction Materials Company Has a Sales Office Which Sells

Johnson Construction Materials Company has a sales office which sells concrete culvert pipe to property developers. The sales office is a revenue center and must prepare a monthly performance report. It has provided the data below. $$\begin{array}{l}\text { Revenue Center Performance Report }\\\begin{array} { | c | r | c | c | c | c | c | c | } \hline & \text { Actual } & \text { Flexible Budget } & & \text { Flexible } & \text { Sales Volume }&& \text { Static } \\\hline \text { Product type: } & \text { Sales Revenue } & \text { Variance } & \text { U/F } & \text { Budget } & \text { Variance } & \text { U/F } & \text { Budget } \\\hline 40 \text { inch } & \$ 31,500 & & & \$ 30,000 & & & \$ 40,000 \\\hline 36 \text { inch long } & \$ 40,150 & & & \$ 42,000 && & \$ 33,000 \\\hline 36 \text { inch short } & \$ 36,200 & & & \$ 33,000 && & \$ 30,000 \\\hline 32 \text { inch } & \$ 19,000 & & & \$ 20,000 & & & \$ 28,000 \\\hline\end{array}\end{array}$$
- How much is the flexible budget variance for the 32 inch pipe?

A) $1,000 F
B) $1,000 U
C) $8,000 U
D) $8,000 F