Tavares Manufactured Homes Company Has a Sales Division Which Submits

Tavares Manufactured Homes Company has a sales division which submits a monthly performance report as a revenue center. A partially completed performance report appears below: Revenue Center Performance Report -SK
$\begin{array}{|c|c|c|c|c|c|c|c|}\hline & \text { Actual } & \text { Flexible Budget } & & \text { Flexible } & \text { Sales Volume } & & \text { Static } \\\hline \text { Product type: } & \text { Sales Revenue } & \text { Variance } & \text { U/F } & \text { Budget } & \text { Variance } & \text { U/F } & \text { Budget } \\\hline \text { Model A } & \$ 11,200 & & & \$ 12,000 & & & \$ 10,000 \\\hline \text { Model B1 } & \$ 3,300 & & & \$ 3,000 & & & \$ 5,000 \\\hline \text { Model B2 } & \$ 3,960 & & & \$ 4,000 & & & \$ 4,000 \\\hline \text { Model B3 } & \$ 5,100 & & & \$ 5,000 & & & \$ 4,000 \\\hline\end{array}$

-How much is the sales volume variance for Model B3?

A) $1,000 U
B) $1,000 F
C) $100 U
D) $100 F