Almond Company expressed the total expenses (Y) component of its master budget for February with the cost formula Y = $90,000 + $20 * X, where X represents the expected number of units of its only product to be manufactured and sold. The budgeted average selling price per unit was $40 for budgeted sales volume 6,000 units. Reported actual results for February were as follows: Sales 6,200 units Sales revenue $ 260,000 Less variable costs ($ 125,000) Contribution margin $ 135,000 Less fixed costs ($ 98,000) Operating Income $ 37,000 What was the flexible budget variance for February? OA. $3,000 Favourable OB. $3,200 Favourable OC. $4,500 Unfavourable OD. $4,000 Unfavourable