Mermaid Outfitters projected sales of 76.000 units for the year at a unit sales price of $15. Actual sales for the year were 71.000 units at $15 per unit. Variable costs were budgeted at $4.50 per unit, and the actual variable cost was$5.00 per unit. Budgeted fixed costs totaled $378,000. while actual fixed costs amounted to $400,000. What is thesales volume variance for operating income? $52,500 unfavorable $57,500 unfavorable $5,000 unfavorable $52,500 favorable