At the End of February,Brayden Pty Ltd Reviewed Its Performance

Multiple Choice

At the end of February,Brayden Pty Ltd reviewed its performance for the month and noted the following:
$\begin{array}{|l|r|r|}\hline \text{ Account } & \text{ Budget } & \text{ Actual } \\\hline \text{ Sales }& \$ 125000 & \$ 132000 \\\hline\text{ Advertising expense} & \$ 5000 &\$ 3800\\\hline\text{ Wages expense }&\$ 12000 &\$ 13500 \\\hline\end{array}$
The respective variances will be reported as:

A) $7000 U, $1200 U, $1500 F.
B) $7000 F, $1200 F, $1500 U.
C) $7000 U, $1200 F, $1500 U.
D) $$7000 F, $1200 U, $1500 U.