Which of the Following Statements Is Not True

Multiple Choice

Which of the following statements is not true?

A) If actual sales are greater than budgeted sales, the result is a favorable variance.
B) If actual cost is greater than budgeted cost, the result is an unfavorable variance.
C) If budgeted sales are greater than actual sales, the result is an unfavorable variance.
D) If budgeted cost is greater than actual cost, the result is an unfavorable variance.
E) If actual cost is less than budgeted cost, the result is a favorable variance.