Danner Fashions sells a line of women's dresses. Danner's performance report for November is shown below: (CMA adapted) The company uses a flexible budget to analyze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income. Dresses sold Sales Variable costs Contribution margin Fixed Costs Operating income Actual 5,800 $ 319,000 (168,200) $ 150, 800 (108,000) $ 42,800 Budget 6,960 $ 459,360 (208, 800) 250,560 (96,000) $ 154,560 The sales price variance for November is: Multiple Choice $63,800 unfavorable. $66.800 unfavorable. $127,600 unfavorable. $68,800 unfavorable