The Step Company has the following information for the year just ended:

	Budget		Actual
Sales in units		18,300				17,000
Sales	$	183,000			$	178,500
Less: Variable Expenses		109,800				100,300
Contribution Margin	$	73,200			$	78,200
Less: Fixed Expenses		44,000				51,400
Operating Income	$	29,200			$	26,800

The Step Company's sales-volume variance is:

Multiple Choice

a.) $4,500 unfavorable.

b.) $5,800 unfavorable.

c.) $5,000 favorable.

d.) $13,000 unfavorable.

e.) $13,000 favorable.