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

Budgeted			Actual
Sales	$ 5,000		$ 6,000
Cost of Goods Sold	(3,000)		(3,600)
Gross Margin	2,000		2,400
Variable Cost	(1,000)		(1,200)
Fixed Cost	(500)		(400)
Net Income	$ 500		$ 800

Based on this information Ashton Company has a

$300 favorable sales variance

$300 unfavorable sales variance

$1,000 favorable sales variance

$1,000 unfavorable sales variance