Mermaid Outfitters Projected Sales of 78,000 Units for the Year

Mermaid Outfitters projected sales of 78,000 units for the year at a unit sales price of $15.00.Actual sales for the year were 70,000 units at $15.00 per unit.Variable costs were budgeted at $4.50 per unit,and the actual variable cost was $4.80 per unit.Budgeted fixed costs totaled $376,000,while actual fixed costs amounted to $400,000.What is the sales volume variance for operating income?

A) $39,000 unfavorable
B) $84,000 unfavorable
C) $84,000 favorable
D) $45,000 unfavorable