At the End of 20x1, SWP Corporation Prepared Its Master

Multiple Choice

At the end of 20x1, SWP Corporation prepared its master budget for 20x2. Selected amounts from that budget, along with actual results for 20x2, are presented below:
Which items in the table have favourable variances?

A) Sales and marketing expense
B) Cost of goods sold and sales
C) Sales and research and development expense
D) Sales and interest revenue