The following information was drawn from the accounting records of Ashton Company.

	Budgeted	Actual
Sales	$ 12,000	$ 15,800
Cost of Goods Sold	(5,800)	(7,800)
Gross Margin	6,200	8,000
Variable Cost	(2,400)	(3,300)
Fixed Cost	(3,300)	(2,500)
Net Income	$ 500	$ 2,200

Based on this information Ashton Company has a

Multiple Choice

$800 unfavorable variable operating cost variance

$800 favorable variable operating cost variance

$900 unfavorable variable operating cost variance

$900 favorable variable operating cost variance