Answer questions 31-33 using the information below. RTI company's master budget calls for production and sale of 18,000 units for $82,800; variable costs of $30,600; and fixed costs of $20,000. During the most recent period, the company incurred $32,000 of variable costs and $28,000 of fixed costs to produce and sell 20,000 units for $85.000 What is the selling price variance? $4.500 unfavorable $ $3,200 favorable $7.000 unfavorable O $5,000 favorable