Kid Adventures Company projected current year sales of 3,600 swing sets at a unit sale price of $225.00. Actual current year sales were 3,300 units at $215.00 per unit. Variable costs were budgeted at $166.00 per unit and actually cost $175.00 per unit. Budgeted fixed costs totaled $122,000, while actual fixed costs amounted to $118,000. What is the Kid Adventures Company's flexible budget variance for variable expenses? $32,400 favourable $29,700 favourable $32,400 unfavourable $29,700 unfavourable