Johnson Construction Materials Company Has a Sales Office That Sells

Johnson Construction Materials Company has a sales office that sells concrete culvert pipes to property developers.The sales office is a revenue center and prepares a monthly responsibility report.The following information is provided. $$\begin{array}{l}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Revenue Center Responsibility Report }\\\begin{array} { |c | c | c | l | c | c | c | c| } \hline \begin{array} { c } \text { Product } \\\text { Type }\end{array} & \begin{array} { c } \text { Actual } \\\text { Sales } \\\text { Revenue }\end{array} & \begin{array} { c } \text { Flexible } \\\text { Budget } \\\text { Variance }\end{array} & \text { U/F } & \begin{array} { c } \text { Flexible } \\\text { Budget }\end{array} & \begin{array} { c } \text { Sales } \\\text { Volume } \\\text { Variance }\end{array} & \text { U/F } & \begin{array} { c } \text { Static } \\\text { Budget }\end{array} \\\hline 40 \text { inch } & \$ 31,700 & & & \$ 30,750 & & & \$ 40,800 \\\hline 36 \text { inch long } & 40,150 & & & 42,000 & & & 33,200 \\\hline 36 \text { inch short } & 36,000 & & & 33,200 & & & 31,100 \\\hline \text { 32 inch } & 19,100 & & & 20,900 & & & 28,400 \\\hline\end{array}\end{array}$$ What is the flexible budget variance for the 40-inch pipe?

A) $950 U
B) $10,050 F
C) $10,050 U
D) $950 F