item to classify	standard	actual
sales volume	100,000 units	96,000 units
sales price	$4 per unit	$3.90 per hour
materials usage	40,000 gallons	42,000 gallons
labor price	12.50 per hour	12.45 per hour

The sales volume variance was:

a	$25,600 favorable.
b	$25,600 unfavorable.
c	$25,000 unfavorable.
d	$25,000 favorable.