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 15,000 $150,000 90,000 $ 60,000 35,000 $ 25,000 Actual 14,000 $147,000 82,600 $ 64,400 40,000 $ 24,400 The Step Company's sales-price variance is: Multiple Choice $3.000 unfavorable $7,000 unfavorable. $7.000 favorable. O $7,500 unfavorable. $7.500 favorable