2 3 pts Actual sales revenue in dollars is 4.65% higher than budgeted, actual sales price is 9% lower than budgeted, actual sales volume in units is 15% higher than budgeted, actual input prices are 5% lower than budgeted, and actual input quantities per unit are 5% higher than budgeted. Characterize input price and input efficiency variances as favorable (F) or unfavorable (U): O input price variance F: input efficiency variance - U O input price variance U; input efficiency variance - F O not enough information O input price variance - U; input efficiency variance = U O input price variance F: input efficiency variance = F