The Sales Volume Variance Was:
A) $16,000 Favorable

Multiple Choice

$\begin{array}{lcc}\text { Item to Classify}&\text { Standard }&\text {Actual }\\\text { Sales volume } & 100,000 \text { units } & 96,000 \text { units } \\\text { Sales price } & \$ \quad 4 \text { per unit }&\$ 3.90 \text { per unit }\\\text { Materials usage } & 40,000 \text { gallons } & 42,000 \text { gallons } \\\text { Labor price } & 12.50 \text { per Hour } & 12,45 \text { per hour }\end{array}$
The sales volume variance was:

A) $16,000 favorable.
B) $16,000 unfavorable.
C) $25,000 unfavorable.
D) $25,000 favorable.