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 operating income?

A) $58,700 favourable
B) $76,400 unfavourable
C) $76,400 favourable
D) $58,700 unfavourable