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

Question

Quizplus · Accepted Answer

The labor price variance is favorable because the actual labor cost per hour ($12.45) is less than the standard cost ($12.50), resulting in cost savings.

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

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