Benefit Pillow Company Projected Sales of 75,000 Units for the Year

Benefit Pillow Company projected sales of 75,000 units for the year at a unit sales price of $14.00.Actual sales for the year were 70,000 units at $19.00 per unit.Variable costs were budgeted at $4.00 per unit,and the actual variable cost was $4.90 per unit.Budgeted fixed costs totaled $377,000 while actual fixed costs amounted to $410,000.What is the flexible budget variance for operating income?

A) $323,000 unfavorable
B) $254,000 favorable
C) $254,000 unfavorable
D) $287,000 favorable