Genent Company manufactures tires. Some of the company's data was misplaced. Use the following information to replace the lost data:

Flexible Salesminus-Volume Budget Variances 495,000 (A) $6,160 U $69,780 $10,300 F $40,200 0 Static Budget 453,750 (B) $88,080 $40,200 Actual Flexible Budget Results Variances Units sold 495.000 Revenues $185,150 $4,400 F Variable costs $880 U Fixed costs $36.430 $3,770 F Operating income $78,060 What is the total salesminus-volume variance (E)? A $4,140 favorable B $14,960 favorable C$14,960 unfavorable D$7,290 unfavorable $70,770 $66.630