Question $12(1$ point$)$

Zany Brainy projected current year sales of $50,000$ units at a unit sale price of

$$20\mathrm{.}00.$ Actual current year sales were $55,000$ units at $$22\mathrm{.}00$ per unit. Variable

costs were budgeted at $$14\mathrm{.}00$ per unit and actually totaled $$15\mathrm{.}00$ per unit.

Budgeted fixed costs totaled $$400,000,$ while actual fixed costs amounted to

$$420,000.$

What is the Zany Brainy's sales volume variance for total expenses?

A$)$ $$110,000$ unfavourable

B$)$ $$70,000$ favourable

C$)$ $$70,000$ unfavourable

D$)$ $$110,000$ favourable