The Sales Revenue Flexible Budget Variance Was A)$15,000 Unfavorable

The sales revenue flexible budget variance was: $\begin{array} { | l c l | } \hline { \text { Item to Classify } } & \underline { \text { Standard } } & \text { Actual } \\\text { Sales Revenue } & 820,000 & 835,000 \\\text { Wages } & 125,000 & 128,000 \\\text { S\&A Expenses } & 400,000 & 408,000 \\\text { Cost of Goods Sold } & 608,000 & 600,000 \\\hline\end{array}$

A) $15,000 unfavorable.
B) $7,000 favorable.
C) $15,000 favorable.
D) $7,000 unfavorable.