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 unfavourable variances?

A) Marketing expense and cost of goods sold
B) Cost of goods sold and sales
C) Interest revenue and research and development expense
D) Interest revenue and cost of goods sold