Claremont Company Specializes in Selling Refurbished Copiers

Claremont Company specializes in selling refurbished copiers. During the month, the company sold 180 copiers for total sales of $540,000. The budget for the month was to sell 175 copiers at an average price of $3,200. The sales price variance for the month was:

A) $20,000 unfavorable.
B) $20,000 favorable.
C) $36,000 unfavorable.
D) $32,000 unfavorable.
E) $36,000 favorable.