A business presents the following information related to its ABC product:

Budgeted unit sales price

$$100$

Actual unit sales price

$$102$

Budgeted sales volume

$21,000$ units

Actual sales volume

$19,700$ units

Actual unit CM

$$26$

What is the sales price variance?

A$.$ $$39,400$ favorable

B$.$ $$39,400$ unfavorable

C$.$ $$42,000$ favorable

D$.$ $$90,600$ unfavorable

E$.$ $$90,600$ favorable