The Following Data Are for Sponge Corporation: Flexible Budget For \begin{array}{llll}

The following data are for Sponge Corporation: Flexible Budget for
$\begin{array}{llll}&& \text { Master } & \text { Actual Sales } \\&\text { Actual } & \text { Budget } & \text { Activity }\\\text { Units } & \underline{18,000} & \underline{16,000} & \underline{18,000} \\\text { S ales } & \$ 360,000 & \$ 320,000 & \$ 360,000 \\\text { Variable costs } & 234,000 & 192,000 & 216,000 \\\text { Contribution } & \$ 126,000 & \$ 128,000 & \$ 144,000 \\\text { margin }\\\text { Fixed costs } &76,000 & \$ 80,000 & \$ 80,000\\\text { Operating income } &\$ 50,000&\$ 48,000&\$64,000\\\end{array}$ The total of the sales- activity variances is:

A) $16,000 unfavorable
B) $14,000 unfavorable
C) $16,000 favorable
D) $14,000 favorable