Fox Manufacturing At the beginning of the year, Fox Manufacturing had budgeted for the production and sale of 84,000 units. The standard sales price and variable cost per unit were budgeted to be $25.00 and $10.00, respectively. Actual sales for the year totaled 81,000 units, and the actual sales price and variable cost per unit were $24.00 and $10.00, respectively. Both budgeted and actual fixed costs were $75,000. Refer to the Fox Manufacturing information above. What was Fox's sales price variance for the year?

		$81,000 F
		$81,000 U
		$84,000 F
		$84,000 U