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23. Actual sales price is 20% higher than budgeted. Actual sales revenue in dollars is 14% higher than budgeted. Actual sales volume in units is

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Actual sales price is 20% higher than budgeted. Actual sales revenue in dollars is 14% higher than budgeted. Actual sales volume in units is 5% lower than budgeted. Actual input quantity per unit is 2% higher than budgeted. Actual input price is 4% lower than budgeted. Which of the following is true:

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Sales volume variance is favorable and input efficiency variance is unfavorable

Sales volume variance is favorable and input efficiency variance is favorable

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Sales volume variance is unfavorable and input efficiency variance is favorable

Sales volume variance is unfavorable and input efficiency variance is unfavorable

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