Which of the Following Statements Is Incorrect?
A) the Sales

question 99

Multiple Choice

$\begin{array}{lcc}\text { Item to Classify } &\text { Standard } &\text {Actual }\\\text { Sales volume } & 100,000 \text { units } &96,000 \text { units }\\\text { Sales price } & \$ 4 \text { per unit }&\$3.90 \text { per unit } \\\text { Material usage } & 40,000 \text { gallons } &42,000 \text { gallons }\\ \text { Labor price } & 12.50\text { per hour }&12.45 \text { per hour }\end{array}$ Which of the following statements is incorrect?

• 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.

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