CEO, Inc's budgeted data for March when 2,400 units were budgeted to be produced and sold are provided: Controllable fixed costs $31,300 Sales revenue $190,000 Variable cost $105,840.00 Actual profit in March totaled $47,000. How much is the variance in a month when 2,500 units are produced( assume sales revenue remains the same)?

The options are:

A) 2,860 unfavorable

B) 4,360 unfavorable

C) 1,450 unfavorable

D) 48,500 unfavorable