Lessman Division operates as a revenue center. Data for this year are as follows:

	Actual	Budget
Sales in units	22,000	20,000
Selling price per unit	$95	$100
Variable expense per unit		$70

What is the total revenue variance?

Select one:

A. $ 90,000 (F)

B. $180,000 (F)

C. $360,000 (F)

D. $180,000 (U)