Mountain Sports Equipment Company Projected Sales of 78,000 Units at a Unit

Mountain Sports Equipment Company projected sales of 78,000 units at a unit sale price of $12 for the year 2015. Actual sales of 2015 were 75,000 units at $14.00 per unit. Variable costs were budgeted at $3 per unit; actual amount was $4 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) $23,000 favorable
B) $23,000 unfavorable
C) $36,000 unfavorable
D) $36,000 favorable