Eastern Outfitters projected sales of 75,000 units for the year 2015 at a unit sale price of $12.00. Actual sales in 2015: 72,000 units, at $14.00 per unit Variable costs were budgeted at $4.00 per unit; actual variable cost was $4.75 per unit. Budgeted fixed costs totaled $375,000 while actual fixed costs amounted to $400,000. What is the sales volume variance for operating income?

A) $41,000 unfavorable

B) $24,000 unfavorable

C) $24,000 Favorable

D) $65,000 unfavorable