Southern Companys budgeted and actual sales for 2009 were: Product Budgeted Sales Actual Sales X 20,000 units at $5.00 per unit 17,500 units at $5.30 per unit Y 35,000 units at $9.00 per unit 37,300 units at $8.80 per unit What is the sales volume variance for the two products?

a. $6,990 Favorable

b. $8,200 Favorable

c. $6,990 Unfavorable

d. $8,200 Unfavorable