Which of the Following Statements Is Incorrect?
A) the Cost

Multiple Choice

$$\begin{array} { l r c } \text { Item to Classify } & \text { Starddard } & \text { Actual } \\\text { Sales Reveruse } & 820,000 & 835,000 \\\text { Wages } & 125,000 & 128,000 \\\text { S\&A Expenses } & 400,000 & 408,000 \\\text { Cost of Goods Sold } & 608,000 & 600,000\end{array}$$ Which of the following statements is incorrect?

A) The cost of goods sold variance is favorable.
B) The S&A expense variance is favorable.
C) The sales revenue variance is favorable.
D) The wage expense variance is unfavorable.