The Following Data Are for Pablo Corporation The Flexible Budget Variance for Operating Income Is ________

The following data are for Pablo Corporation:
$\begin{array} { l }&&&\text { Flexible Budget for}\\&\text { Actual }&\text { Static Budget }&\text { Actual Sales activity }\\\text { Units }&18,000&16,000&18,000\\\text { Sales }&\$360,000&\$320,000&\$360,000\\ \text {Variable costs }&234,000&192,000&216,000\\\text { Contribution margin }&\$126,000&\$128,000&\$144,000\\\text { Fixed costs }&76,000&80,000&80,000\\\text { Operating income }&\$50,000&\$48,000&\$64,000\end{array}$

The flexible budget variance for operating income is ________.

A) $2,000 Favorable
B) $2,000 Unfavorable
C) $14,000 Favorable
D) $14,000 Unfavorable