Marathon Sports Equipment Company Projected Sales of 82,000 Units at a Unit

Marathon Sports Equipment Company projected sales of 82,000 units at a unit sales price of $14 for the year.Actual sales for the year were 75,000 units at $13.00 per unit.Variable costs were budgeted at $3 per unit,and the actual amount was $4 per unit.Budgeted fixed costs totaled $376,000,while actual fixed costs amounted to $425,000.What is the sales volume variance for total revenue?

A) $173,000 favorable
B) $173,000 unfavorable
C) $98,000 unfavorable
D) $98,000 favorable