The following information was drawn from the accounting records of Ashton Company. Sales Cost of Goods Sold Gross Margin Variable Cost Fixed Cost Net Income Budgeted $ 5,000 (3,000) 2,000 (1,000) (500) $ 500 Actual $ 6,000 (3,600) 2,400 (1,200) (400) $ 800 Based on this information Ashton Company has a $200 favorable variable operating cost variance $200 unfavorable variable operating cost variance $100 favorable variable operating cost variance $100 unfavorable variable operating cost variance