Calculate the Correct Variances from the Following: Budgeted Sales $78

Multiple Choice

Calculate the correct variances from the following: budgeted sales $78 000; actual sales $83 000; actual direct labour $36 000; budgeted direct labour $40 000.

A) Sales variance $5000 U: direct labour variance $4000 F
B) Sales variance $5000 F: direct labour variance $4000 F
C) Sales variance $5000 F: direct labour variance $4000 U
D) Sales variance $5000 U: direct labour variance $4000 U