Fixed production costs for Sasha Company are budgeted at $576,000, assuming 40,000 units of production. Actual sales for the period were 35,000 units, while actual production was 40,000 units. Actual fixed costs used in computing cost of goods sold amounted to $504,000. What is the fixed cost per unit budget variance?

A) 1.90

B) 1.80

C) 1.75