Foreman Corporation used the following data to evaluate their current operating system. The company sells items for $ 35 each and used a budgeted selling price of $ 30 per unit. Actual Budgeted Units sold 50,000 units 48,000 units Variable costs $250,000 $216,000 Fixed costs $48,000 $50,000 What is the sales volume variance of revenues? Select one: a. $60,000 favorable b. $35,000 favorable c. $35,000 unfavorable d. $70,000 favorable e. $70,000 unfavorable