Use the Information Below to Answer the Following Questions -Refer to the Table Above

Multiple Choice

Use the information below to answer the following questions. $\begin{array}{llc}&\text { Flexed Budget for April }&\text { Actual for April }\\\text { Output } & 40,000 \text { units } & 40,000 \text { units } \\\text { Sales } & \$ 500,000 & \$ 400,000 \\\text { Raw materials } & \$ 100,000 & \$ 88,000 \\\text { Labour } & \$ 250,000 & \$ 180,000 \\\text { Overheads } & \$ 325,000 & \$ 375,000\end{array}$
-Refer to the table above. Which of these variance calculations is correct for Raw materials, Labour and Overheads respectively? Note: F - Favourable, U - Unfavourable (adverse) .

A) 12,000U; $70,000F; $50,000U.
B) $12,000F; $70,000F; $50,000U.
C) 12,000U; $70,000U; $50,000F.
D) none of the above.