The Step Company has the following information for the year just ended: Budget Actual Sales in units 15,000 14,000 Sales$150,000 $147,000 Less: Variable Expenses 90,000 82,600 Contribution Margin$60,000 $64,400 Less: Fixed Expenses 35,000 40,000 Operating Income$25,000 $24,400 The Step Company's sales-price variance is: Multiple Choice $7,500 favorable. $7,000 unfavorable. $7,500 unfavorable. $7,000 favorable. $3,000 unfavorable.

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