The Step Company has the following Information for the year just ended: Sales in units Sales Less: Variable Expenses Contribution Margin Less: Fixed Expenses Operating Income Budget 15,800 $150,000 90,000 $ 60,000 35,800 $ 25,000 Actual 14,860 $147,000 82,600 $ 64,400 40,000 $ 24,400 The Step Company's sales-price variance is: Multiple Choice O $3,000 unfavorable $7.000 unfavorable. $7,000 favorable. $7,500 unfavorable