Kid Adventures Company Projected Current Year Sales of 3,600 Swing

Kid Adventures Company projected current year sales of 3,600 swing sets at a unit sale price of $225.00. Actual current year sales were 3,300 units at $215.00 per unit. Variable costs were budgeted at $166.00 per unit and actually cost $175.00 per unit. Budgeted fixed costs totaled $122,000, while actual fixed costs amounted to $118,000.
-What is the Kid Adventures Company's flexible budget variance for total expenses?

A) $25,700 unfavourable
B) $29,700 unfavourable
C) $25,700 favourable
D) $29,700 favourable