Kid Adventures Company projected current year sales of 3,600 swing sets at a unit sale

price of $225.00. Actual current year sales were 3,300 units at $215.00 per unit. Actual

variable costs, budgeted at $166.00 per unit, totaled $175.00 per unit. Budgeted fixed

costs totaled $122,000 while actual fixed costs amounted to $118,000. What is the

flexible budget variance for variable expenses?

A. $32,400 favorable

B. $29,700 unfavorable

C. $32,400 unfavorable

D. $29,700 favorable