Nappon Co$.$ has two products named $x$ and $Y.$ The firm had the following master budget for the year just completed:

The following actual operating results were reported after the year was over:

The sales quantity variance for Product x is:

Multiple Choice

$$45,000$ favorable.

$$4,000$ favorable.

$$25,000$ favorable.

$$52,000$ unfavorable.

$$26,000$ favorable.