Which of the Following Items Would Differ in Amount When

Multiple Choice

Which of the following items would differ in amount when comparing the master and flexible budgets for a freight company in which actual sales resulted in $2,500,000 based on 8,000 shipments during a period that 7,800 shipments were budgeted?

A) Total sales revenue.
B) Equipment costs.
C) Rent.
D) All of the above will differ.