Underwater Sports Equipment Company Projected Sales of 78,000 Units at a Unit

Underwater Sports Equipment Company projected sales of 78,000 units at a unit sales price of $12 for the year.Actual sales for the year were 76,000 units at $15 per unit.Variable costs were budgeted at $3 per unit,and the actual amount was $6 per unit.Budgeted fixed costs totaled $385,000,while actual fixed costs amounted to $446,000.What is the flexible budget variance for variable costs?

A) $234,000 unfavorable
B) $228,000 unfavorable
C) $228,000 favorable
D) $234,000 favorable