During April, Gordon Company Had Actual Sales of $160,000 Compared

During April, Gordon Company had actual sales of $160,000 compared to budgeted sales of $190,000. Actual cost of goods sold was $105,000, compared to a budget of $125,500. Monthly operating expenses, budgeted at $28,000, totaled $25,000. Interest revenue of $2,500 was earned during April but had not been included in the budget. The performance report for April would show a net income variance of

A) $4,000 Favourable.
B) ($10,000) Unfavourable.
C) ($4,000) Unfavourable.
D) ($9,000) Unfavourable.