King Company manufactures tires. Some of the company's data was misplaced. Use the following information to replace the lost data: Actual Results Flexible Budget Variances Flexible Budget Sales-Volume Variance Static Budget Units sold 495,000 495.000 453,750 Sales revenues $185,150 $4.400 F (A) $6,160 U (B) Variable costs (C) $880 U $69,780 $10,300 F $88,080 Fixed costs $36,430 $3,770 F 40,200 0 $40,200 Operating profit $78,060 (D) $70,770 (E) $66,630 What is the total flexible-budget variance (D)? O $7,290 favorable $240 unfavorable O $0 O $1,360 favorable