Zany Brainy Projected Current Year Sales of 50,000 Units at a Unit

Zany Brainy projected current year sales of 50,000 units at a unit sale price of $20.00.Actual current year sales were 55,000 units at $22.00 per unit.Actual variable costs,budgeted at $14.00 per unit,totaled $15.00 per unit.Budgeted fixed costs totaled $400,000 while actual fixed costs amounted to $420,000.
-What is the flexible budget variance for operating income?

A) $65,000 favorable
B) $65,000 unfavorable
C) $35,000 unfavorable
D) $35,000 favorable