Pokeman Bunch Inc., manufactures Poke Monster figures and has the following data from its operation for the year just completed. Flexible Master Units Sales (dollars) Actual 1,780 A Budget B Budget 1,480 $113,000 C $24,000 F Variable cost E $81,400 Contribution Margin $2,600 U D Fixed cost F $5,200 Operating income $ 32,400 The sales volume variance in terms of operating Income (to the nearest dollar) Is: Multiple Choice $32,400 unfavorable. $7,500 favorable. $10,400 unfavorable. $28,020 favorable. $35,000 favorable.