Hercules Sports Equipment Company projected sales of $80$ comma $000$ units at a unit sales price of $ $13$ for the year. Actual sales for the year were $73$ comma $000$ units at $ $14$ per unit. Variable costs were budgeted at $ $1$ per$$ unit, and the actual amount was $ $6$ per unit. Budgeted fixed costs totaled $ $377$ comma $000,$ while actual fixed costs amounted to $ $446$ comma $000.$ What is the flexible budget variance for variable$$ costs?

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Part $1$

A$.$

$ $400$ comma $000$ favorable

B$.$

$ $365$ comma $000$ unfavorable

C$.$

$ $365$ comma $000$ favorable

D$.$

$ $400$ comma $000$ unfavorable