Mermaid Outfitters projected sales of 77,000 units for the year at a unit sales price of $14. Actual sales for the year were 73,000 units at $15 per unit. Variable costs were budgeted at $4.00 per unit, and the actual variable cost was $4.90 per unit. Budgeted fixed costs totaled $377,000, while actual fixed costs amounted to $415,000. What is the sales volume variance for operating income? $9, 300 unfavorable $30, 700 unfavorable $40,000 favorable $40,000 unfavorable