If sales budget variance is $57000 and flexible budget amount is $97000, then static budget amount will be

If sales budget variance is $57000 and flexible budget amount is $9700

1.	If sales budget variance is $57000 and flexible budget amount is $97000, then static budget amount will be
A.	40,000
B.	154,000
C.	164,000
D.	124,000
Answer» B. 154,000