Taylor Company's budgeted sales were 10,000 units at 200 per unit. Actual sales were 9,200 units at 210 per unit. Budgeted variable costs were 160 per unit. Taylor's total sales variance is

a.

60,000 Fav

b.

42,000 Adv

c.

42,000 Fav

d.

60,000 Adv