Timberlake Company Planned for a Production and Sales Volume of 12,000

Timberlake Company planned for a production and sales volume of 12,000 units.However,the company actually makes and sells 13,000 units. $\begin{array}{l}\begin{array}{|l|}\hline\\\hline \text { Number of units }\\\hline \text { }\\\hline \text { Sales revenue }\\\hline \text { Variable manufacturing costs: }\\\hline \text { Materials }\\\hline \text { Labor }\\\hline \text { Overhead }\\\hline \text { Variable G,S\&A }\\\hline \text { Contribution margin }\\\hline \text { Fixed costs }\\\hline \text { Manufacturing overhead }\\\hline \text { G,S\&A }\\\hline \text { Net income }\\\hline\end{array}\begin{array}{l|}\hline \\\hline \\ \hline \text { Per unit standards}\\\hline \$ 65.00 \\\hline \\\hline\$ 11.00 \\\hline\$ 9.00 \\\hline\$ 4.20 \\\hline\$ 11.00 \\ \hline \\\hline \\\hline \\\hline \\\hline \\\hline\end{array}\begin{array}{l|}\hline \text {Static Budget}\\\hline12,000\\\hline\\\hline \$ 780,000 \\\hline\\\hline 132,000 \\\hline 108,000 \\ \hline50,400 \\\hline \underline {132,000} \\\hline \$ 357,600 \\\hline\\\hline 100,800 \\\hline \underline {45,000} \\\hline \$ 211,800\\\hline\end{array}\begin{array}{l|}\hline \text { Flexible Budget}\\\hline 13,000\\\hline\\\hline \$ 845,000 \\\hline\\\hline 143,000 \\\hline 117,000 \\\hline 54,600 \\\hline \underline {143,000} \\\hline \$ 387,400 \\\hline\\\hline 100,800 \\\hline \underline {45,000 }\\\hline \$ 241,600\\\hline\end{array}\end{array}$ What was the sales volume variance?

A) $65,000 favorable
B) $65,000 unfavorable
C) $29,800 unfavorable
D) $29,800 favorable