A Company's Master Budget for October Is to Manufacture and Sell

Multiple Choice

A company's master budget for October is to manufacture and sell 30,000 units for a total of $270,000 with total variable costs of $180,000 and total fixed costs of $24,000.The company actually manufactured and sold 32,000 units and generated $45,000 of operating income in October.The sales volume variance,in terms of operating income,for October is:

A) $3,600 favorable.
B) $6,000 favorable.
C) $15,400 favorable.
D) $21,000 favorable.