Eompany sold $40,000$ products last year when variable manufacturing costs were $$5$ per unit. Fixed manufacturing overhead was $$200,000.$ This year $50,000$ products were budgeted to be sold with riable manufacturing costs budgeted at $$4$ per unit. If $$235,000$ in fixed manufacturing overhead was actually incurred, what was the flexible budget variance?

a$.$ $$30,000($favorable$)$

b$.$ $$25,000($favorable$)$

c$.$ $$35,000($unfavorable$)$

$$20000($unfayorable$)$