55,000 units at $22.00 per unit. Actual variable costs, budgeted at $14.00 per unit, totaled $15.00 per unit. Budgeted fixed costs totaled $400,000 while actual fixed costs amounted to $420,000. What is the flexible budget variance for variable expenses?

A) $50,000 unfavorable B) $55,000 favorable C) $50,000 favorable D) $55,000 unfavorable