A company has the following information for its actual and master budget for October operations:

Actual Operation		Master Budget
Units sold	32,000	Units sold	30,000
Sales revenue	$320,000	Sales revenue	$270,000
Variable cost per unit	$8	Variable cost per unit	$6
Total fixed costs	$19,000	Total fixed costs	$24,000

The total operating income variance in October was:

		$27,000 unfavorable.
		$6,000 favorable.
		$21,000 unfavorable.
		$3,600 favorable.