Midnight Sun Outfitters Projected Sales of 76,000 Units for the Year

Midnight Sun Outfitters projected sales of 76,000 units for the year at a unit sales price of $12.00.Actual sales for the year were 72,000 units at $15.00 per unit.Variable costs were budgeted at $4.50 per unit,and the actual variable cost was $4.75 per unit.Budgeted fixed costs totaled $378,000,while actual fixed costs amounted to $410,000.What is the sales volume variance for operating income?

A) $136,000 unfavorable
B) $30,000 unfavorable
C) $30,000 favorable
D) $166,000 unfavorable