Which of the Following Statements Is Incorrect A)The Sales Volume Variance Is Unfavorable

Multiple Choice

Which of the following statements is incorrect? $\begin{array}{ccc}\text { Item to Classify }&\text {Standard}&\text { Actual }\\\text { Sales volume } & 100.000 \text { units } & 96.000 \text { units } \\\text { Sales price } & \$ 4 \text { per unit } & \$ 3.90 \text { per unit } \\\text { Materials usage } & 40,000 \text { gallons } & 42.000 \text { gallons } \\\text { Labor price } & 12.50 \text { per Hour } & 12.45 \text { per hour }\end{array}$

A) The sales volume variance is unfavorable.
B) The materials usage variance is unfavorable.
C) The sales price variance is favorable.
D) The labor price variance is favorable.