Mountain Sports Equipment Company projected sales of 78,OW units at a unit sale price of $12 for the year 2015. Actual sales of 2015 were 75,000 units at $14 per unit. Variable costs were budgeted at $3 per unit; actual amount was $4 per unit. Budgeted fixed costs totaled $375,000, while actual fixed costs amounted to $400,000. What is the flexible budget variance for variable expenses? A) $78,000 unfavorable B) $75,000 unfavorable C) $75,000 favorable D) $78,000 favorable