Master Products Has the Following Information for the Year Just

Master Products has the following information for the year just ended: $\begin{array} { | l | r | r | r | } \hline & \text { Budget } && \text { Actual } \\\hline \text { Sales in units } & \underline { 15,000 } & &\underline { 14,000}\\\hline \text { Sales } & \$ 150,000 & & \$ 147,000 \\\hline \text { Less: Variable expenses } & \underline { 90,000} & & \underline { 82,600 }\\\hline \text { Contribution margin } & \mathrm { S } 60,000 & & \$ 64,400 \\\hline \text { Less: Fixed expenses } & \underline { 3 5 , 0 0 0 } & & \underline { 40,000} \\\hline \text { Operating income } & \mathrm { S }\underline { 25,000} && \underline { \$ 24,400} \\\hline\end{array}$ The company's sales-volume variance is:

A) $3,000 unfavourable.
B) $4,000 unfavourable.
C) $4,400 favourable.
D) $10,000 unfavourable.
E) $10,000 favourable.