Marathon Sports Equipment Company Projected Sales of 81,000 Units at a Unit

Marathon Sports Equipment Company projected sales of 81,000 units at a unit sales price of $14 for the year.Actual sales for the year were 75,000 units at $13.00 per unit.Variable costs were budgeted at $2 per unit,and the actual amount was $4 per unit.Budgeted fixed costs totaled $375,000,while actual fixed costs amounted to $425,000.What is the sales volume variance for total revenue?

A) $159,000 favorable
B) $159,000 unfavorable
C) $84,000 unfavorable
D) $84,000 favorable