QUESTION 17 Nelson Company sold 10,000 units last year at $12 each. They thought they would sell 13,000 units at $10 each. They thought that each unit would cost $5 in variable manufacturing costs, $1 in variable SG\&A costs, and $2 of applied FOH. What is the sales price variance? $20,000F $20,000U $26,000F $26,000