Actual and Budgeted Information About the Sales of a Product

Multiple Choice

Actual and budgeted information about the sales of a product are presented below for June: (CIA adapted)
$$\begin{array} { l c c } & \text { Actual } & \text { Budget } \\\text { Units } & \mathbf { 8 , 0 0 0 } & 10,000 \\\text { Sales Reverue } & \mathbf { 9 2 , 0 0 0 } & \mathbf { \$ 1 0 5 , 0 0 0 }\end{array}$$
The sales price variance for June was:

A) $8,000 favorable.
B) $8,000 unfavorable.
C) $10,000 unfavorable.
D) $10,500 unfavorable.