(15 points) Western Outfitters projected sales of 76,000 units for the year at a unit sales price of $13.00. Actual sales for the year were 72,000 units at $19.00 per unit. Variable costs were budgeted at $4.00 per unit, and the actual variable cost was $490 per unit. Budgeted fixed costs totaled $375,000 while actual fixed costs amounted to $415,000. What is the flexible budget variance for operating income? Select one: o a $367,.200 favorable O b. $273,000 unfavorable C. $327,200 unfavorable d. $327,200 favorable