Master Products Has the Following Information for the Year Just

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

A) $3,000 unfavourable.
B) $7,000 unfavourable.
C) $7,000 favourable.
D) $7,500 unfavourable.
E) $7,500 favourable.