16. the following table, the variances on sales was, Stabic Bodget Fleuble Budget Varimce 8000 Number of unuts Sales RevEnme Mateials Labor Overhead 10,000 $300,000 $240,000 $100,000$80,000 $. 50.000$40,000 .50,000 $50,000 a Unfavorable b. Favorable c. No vaniances d. All statements are false. 17 Using the same table. For materials, labor and overhead costs, the variances was a. Unfavorable b. Favorable c. No variances d. All statements are false. 18. The Residual Income a. The operating income divided by the operating assets. b. The target of the sales department c. Encourages managers to make profitability that would rejected using ROL d The operating income less operating assets