Which One of the Following Presents the Correct Formula for the Sales

Multiple Choice

Which one of the following presents the correct formula for the sales volume variance calculation?

A) (Actual sales in units - budgeted sales in units) x (actual selling price per unit - actual variable costs per unit) .
B) (Actual sales in units - budgeted sales in units) x (actual selling price per unit - standard variable costs per unit) .
C) (Actual sales in units - budgeted sales in units) x (standard selling price per unit - actual variable costs per unit) .
D) (Actual sales in units - budgeted sales in units) x (standard selling price per unit - standard variable costs per unit) .