Gourmet Aroma Coffee House has an exclusive contract with Columbia exporters. Two brands of gourmet coffee are imported, Morning Thunder (MT) and Evening Tender (ET). The following data are provided for the current fiscal year:

	Budgeted						Operating Results
	MT			ET			MT			ET
Price per pound	$	60		$	80		$	40		$	46
Variable cost per pound		20			34			30			36
Sales (in pounds)		4,200			4,200			4,160			6,240

The total market was estimated to be 82,000 pounds at the time of budget. The actual total market for the year is 77,000 pounds.

What is MT's sales quantity variance?

Multiple Choice

• $3,200 unfavorable.

• $43,600 favorable.

• $40,000 favorable.

• $41,440 favorable.

• $38,800 favorable.