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 sales volume

variance for operating income?

A. $17,700 unfavorable

B. $76,400 unfavorable

C. $17,700 favorable

D. $76,400 favorable