For the current year, LeBombard Company's static budget sales were $225,000. Actual sales for the current year were $220,000. Actual sales last year were $219,000. Expected sales last year were $225,000. What is the static budget variance for sales in the current year?

A.

$5,000 Favorable

B.

$6,000 Favorable

C.

$5,000 Unfavorable

D.

$6,000 Unfavorable