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 72,000 units at $20 per unit. Variable costs were budgeted at $4.50 per unit, and the actual variable cost was $4.75 per unit. Budgeted fixed costs totaled $377,000 while actual fixed costs amounted to $400,000. What is the flexible budget variance for operating income? A. $463,000 unfavorable B. $235,000 unfavorable OC. $463,000 favorable OD. $486,000 favorable