Benefit Pillow Company Projected Sales of 79,000 Units for the Year

Benefit Pillow Company projected sales of 79,000 units for the year at a unit sales price of $12.00.Actual sales for the year were 73,000 units at $14.00 per unit.Variable costs were budgeted at $4.00 per unit,and the actual variable cost was $5.00 per unit.Budgeted fixed costs totaled $375,000 while actual fixed costs amounted to $415,000.What is the flexible budget variance for operating income?

A) $209,000 unfavorable
B) $33,000 favorable
C) $33,000 unfavorable
D) $73,000 favorable