Reynolds Construction Materials Company Has a Sales Office That Sells

Reynolds 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. $$\begin{array}{l}\text { Revenue Center Responsibility Repart }\\\begin{array} {| c | r | r | l | r | r | r | r| } \hline \begin{array} { c } \text { Product } \\\text { Type }\end{array} & \begin{array} { c } \text { Actual } \\\text { Sales } \\\text { Revenue }\end{array} & \begin{array} { c } \text { Flexible } \\\text { Budget } \\\text { Variance }\end{array} & \text { U/F } & \begin{array} { c } \text { Flexible } \\\text { Budget }\end{array} & \begin{array} { c } \text { Sales } \\\text { Volume } \\\text { Variance }\end{array} & \text { U/F } & \begin{array} { c } \text { Static } \\\text { Budget }\end{array} \\\hline 40 \text { inch } & \$ 31,700 & & & \$ 30,000 & & & \$ 40,600 \\\hline 36 \text { inch long } & 40,000 && & 42,200 & & & 33,200 \\\hline 36 \text { inch short } & 36,000 && & 33,000 & & & 30,000 \\\hline 32 \text { inch } & 19,100 & && 20,900 & && 28,000\\\hline\end{array}\end{array}$$ What is the flexible budget variance for the 40-inch pipe?

A) $1700 U
B) $10,600 F
C) $10,600 U
D) $1700 F