Tsypkin Company's budgeted sales quantity was 80,000 units of product. The company's accountant, using regression analysis, applied the following cost formula to estimate costs at the master budget level for this year: Total cost = $500,000 + $5.20 for each unit produced and sold. The product had a budgeted selling price of $15.20 each. During the year, the actual sales were 82,000 units and selling price was $15.15 per unit. The actual variable costs were $418,200 and the fixed costs were $500,000. What was Tsypkin's profit variance?

$26,300 favorable

$24,100 unfavorable

$26,300 unfavorable

$24,100 favorable

None of these.