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Underwater Sports Equipment Company projected sales of 79,000 units at a unit sales price of $12 for the year. Actual sates for the year were 75,000 units at $14 per unit. Variable costs were budgeted at $3 per unit and the actual amount was $5 per unit. Budgeted fixed costs totaled $387,000, white actual fixed costs amounted to $450,000. What is the flexible budget variance for variable costs? A. $150.000 favourable B. $150.000 unfavourable C. $158,000 favourable D. $158,000 unfavourable