The Body Balance Fitness Company completed the flexible budget analysis for the second quarter, which is given below. A Submit Actual Results Flexible Budget Variance Flexible Budget Sales Volume Variance Static Budget Units 12,860 0 12,860 960 F 11,900 Sales Revenue $62,730 $2.218 U $64,948 $4,848 F $60,100 Variable Costs 27,620 301 U 27,319 $2,039 U 25,280 Contribution Margin $35.110 $2,519 U $37,629 $2,809 F Fixed Costs 34,210 200 U 34,010 $34,820 Operating Income/(loss) $900 $2,719 U $3.619 $2,809 F 34,010 $810 Which of the following statements would be a correct factor to explain the flexible budget variance for variable costs?
