Assume the Personal Training Division of Health Inc. is operated as an investment center. Sales for the division were budgeted for the year at $415,000. Total variable costs were budgeted at $190,000. Total controllable fixed costs were budgeted at $85,000. Actual results were as follows: Sales: Variable costs: Fixed costs: $400,000 S180,000 $87,000 Calculate the variance for variable costs. $180,000 unfavorable $10,000 favorable $180,000 favorable $10,000 unfavorable