Metal Cabinet Company Manufactures Two and Four Drawer Filing Cabinets

Metal Cabinet Company manufactures two and four drawer filing cabinets. The actual units sold (5,000) equalled the expected units to be sold for both products. The four drawer cabinets constitute 66 percent of the budgeted sales mix. The selling price is $30 for four drawer cabinets and $15 for two drawer cabinets. What is the sales-quantity variance?

A) $0
B) $25,500
C) $49,500
D) $99,000
E) $101,500