Benefit Pillow Company projected sales of 76,000 units for the year at a unit sales price of $13.00. Actual sales for the year were 73,000 units at $19.00 per unit. Variable costs were budgeted at $4.00 per unit, and the actual variable cost was $5.00 per unit. Budgeted fixed costs totaled $379,000 while actual fixed costs amounted to $400,000. What is the flexible budget variance for operating income? OA. $365,000 favorable OB. $344,000 favorable OC. $278,000 unfavorable OD. $344,000 unfavorable