Western Outfitters projected sales of 77,000 units for the year at a unit sales price of $14. Actual sales for the year were 71,000 units at $16 per unit. Variable costs were budgeted at $4.00 per unit, and the actual variable cost was $4.80 per unit. Budgeted fixed costs totaled $377,000 while actual fixed costs amounted to $415,000.

What is the flexible budget variance for operating income?

A.

$47,200

unfavorable

B.

$47,200

favorable

C.

$85,200

favorable

D.

$333,000

unfavorable