In 2011,Double-Time Motor Company Sold 60,000 Exhaust System Enhancement Brackets

In 2011,Double-Time Motor Company sold 60,000 exhaust system enhancement brackets at $43.25 per bracket.In 2012,when an equal amount is ordered,the cost of the same bracket has increased to $118.60 because there is limited supply on the market.
Required
Compute the revenue effect of price recovery in the brackets in 2011 and 2012.Indicate whether the variance is favorable,F,or unfavorable,U.

A) $1,220,452 U
B) $4,521,000 F
C) $3,220,000 F
D) $4,521,000 U
E) $3,220,000 U