Hercules Sports Equipment Company Projected Sales of 79,000 Units at a Unit

Hercules Sports Equipment Company projected sales of 79,000 units at a unit sales price of $12 for the year.Actual sales for the year were 75,000 units at $14 per unit.Variable costs were budgeted at $3 per unit,and the actual amount was $5 per unit.Budgeted fixed costs totaled $387,000,while actual fixed costs amounted to $450,000.What is the flexible budget variance for variable costs?

A) $158,000 unfavorable
B) $150,000 unfavorable
C) $150,000 favorable
D) $158,000 favorable