Which of the Following Statements Is Incorrect A)The Cost of Goods Sold Variance Is Favorable

Multiple Choice

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

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.