Western Outfitters Mountain Sports Projected 2008 Sales of 75,000 Units

Western Outfitters Mountain Sports projected 2008 sales of 75,000 units at a unit sale price of $12.00. Actual 2008 sales were 72,000 units at $14.00 per unit. Actual variable costs, budgeted at $4.00 per unit, totaled $4.75 per unit. Budgeted fixed costs totaled $375,000, while actual fixed costs amounted to $400,000.
- What is the sales volume variance for total revenue?

A) $144,000 favorable
B) $42,000 unfavorable
C) $108,000 favorable
D) $36,000 unfavorable