Western Outfitters projected sales of? 79,000 units for the year at a unit sales price of? $12.00. Actual sales for the year were? 73,000 units at? $14.00 per unit. Variable costs were budgeted at? $4.00 per? unit, and the actual variable cost was? $5.00 per unit. Budgeted fixed costs totaled? $375,000 while actual fixed costs amounted to? $415,000. What is the flexible budget variance for operating? income?

A. ?$73,000 favorable B. ?$33,000 favorable C. ?$209,000 unfavorable D. ?$33,000 unfavorable