ABC Company has the following data for the current fiscal year: Product ER Budget Actual 7,500 7,420 $15,000 $15,582 Product TX Budget Actual Units 2,500 3,180 Sales $ $7,500 $8,586 Variable 3,000 3,180 costs Fixed Costs 2,250 2,147 Total Costs $5,250 $5.327 Operating $2,250 $3,260 income 7,500 7,791 3,000 $10,500 3,116 $10,907 $ 4,500 $ 4,675 If products TX and ZR are substitutes for each other, a sales mix and sales volume variation for the combined products can be calculated. If this combination is calculated, the sales quantity variance is: (Round intermediate calculations as needed) $747 favorable. O $1.440 favorable. O $800 favorable $1,520 favorable. O $720 favorable