Milliken, Inc. provides the following information

Actual Sales Static Budget Flexible Budget Sales Volume Variance
Sales Revenue $560,000 $535,000 $450,000 ?

Calculate the sales volume variance.
A) 25,000 F
B) 25,000 U
C) $85,000 U
D) $110,000 F

C .C) Sales Volume Variance = Flexible Budget - Static Budget
Sales Volume Variance = $450,000 - $535,000 = $85,000