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

Mountain Sports Equipment Company projected sales of 82,000 units at a unit sales price of $12 for the year.Actual sales for the year were 76,000 units at $14.00 per unit.Variable costs were budgeted at $3 per unit,and the actual amount was $6 per unit.Budgeted fixed costs totaled $376,000,while actual fixed costs amounted to $410,000.What is the sales volume variance for total revenue?

A) $80,000 favorable
B) $80,000 unfavorable
C) $72,000 unfavorable
D) $72,000 favorable