21.

You budgeted to sell 10 units at a price of $20 per unit in 2015. Budgeted variable costs were $12 per unit and budgeted fixed costs were $6 per unit. Actual numvers for 2015 are as follows: sales 12 units, price $18 per unit, variable costs $11 per unit, fixed costs $6 per unit. Compute sales volume variance:

A. 2 units favorable

B. $4 favorable

C. $16 favorable

D. $24 favorable

E. $40 favorable