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. $\begin{array}{lrrr}&\text { Per unit}\\&\text { standards}&\text { Static Budget}&\text { Flexible Budget}\\\text { Number of units } & & 12,000 & 13,000 \\\text { Sales revenue } & \$ 65.00 & \$ 780,000 & \$ 845,000 \\\text { Variable manufacturing costs: } & & & \\\text { Materials } & \$ 11.00 & \underline{132,000} & \underline{143,000 }\\\text { Labor } & \$ 9.00 & 108,000& 117,000\\\text { Overhead } & \$ 4.20 & 50,400 & 54,600\\\text { Variable general, selling, and }\\ \text { administrative costs } & \$ 11.00 & 132,000& 143,000 \\\text { Contribution margin } & & \$ 357,600 & \$ 387,400\\\text { Fixed costs }\\\text {Manufacturing overhead}&&100,800&100,800\\\text { General, selling, and}\\\text { administrative costs } & \underline{ 45,000 }& \underline{ 45,000 }\\\text { Net income } & \underline{\$ 211,800} & \underline{ \$ 241,600}\end{array}$
What was the sales volume variance?

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