Folsom's fixed cost variance for November is A. $4,000 favorable. B. $5,000 unfavorable. C. $5,000 favorable. D. $4,000 unfavorable

Fact pattern: Folsom Fashions sells a line of women's dresses. performance report for November follows The company uses a flexible budget to analyze its performance and to measure the effect on operating income of the various tactors affecting the difference budgeted and operating income, Folsom's fixed cost variance for November is $4.000 SS, 000 unfavorable. SS,OOO favorable. $4,000 Variable Costs Contribution margin (CM) Fixed costs Ope income S235.ooo 90,000 (84.000) S 6.000 $300.000 (180.000) 120,000 (Bo.ooo) s 40.000