Western Outfitters Projected Sales of 79,000 Units for the Year

Multiple Choice

Western Outfitters projected sales of 79,000 units for the year at a unit sales price of $12.00.Actual sales for the year were 71,000 units at $18.00 per unit.Variable costs were budgeted at $4.25 per unit,and the actual variable cost was $4.80 per unit.Budgeted fixed costs totaled $378,000 while actual fixed costs amounted to $410,000.What is the flexible budget variance for operating income?

A) $172,250 unfavorable
B) $354,950 favorable
C) $354,950 unfavorable
D) $386,950 favorable