All of the Following Variances Are Unfavorable Except A)Materials Usage
B)Sales Price
C)Sales Volume
D)Labor Price

Multiple Choice

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

A) Materials usage
B) Sales price
C) Sales volume
D) Labor price