Global Engineering's Actual Operating Income for the Current Year Is

Multiple Choice

Global Engineering's actual operating income for the current year is $55,000. The flexible budget operating income for actual sales volume is $48,000, while the static budget operating income is $53,000. What is the sales volume variance for operating income?

A) $5,000 favorable
B) $2,000 unfavorable
C) $5,000 unfavorable
D) $2,000 favorable