Please help explain, thank you so much

Question 3 ABC Co. has the following information for the year just ended: \begin{tabular}{|l|c|c|} \hline & Budget & Actual \\ \hline Sales in units & 15,000 & 14,000 \\ \hline Sales & $150,000 & $147,000 \\ \hline Less: Variable expenses & 90,000 & 82,600 \\ \hline Contribution margin & $60,000 & $64,400 \\ \hline Less: Fixed expenses & 35,000 & 40,000 \\ \hline Operating income & $25,000 & $24,400 \\ \hline \end{tabular} The ABC Company's sales-volume variance is: $10,000 $3,000U $4,400F $4,000 $10,000F