5. Actual sales volume in units is 20% lower than budgeted, actual sales price is 20% lower than budgeted, actual sales revenue in dollars is 36% lower than budgeted, actual material prices are 10% higher than budgeted, and actual material quantities per unit are 5% higher than budged. Based on the information above, which of the following is true about variances? Material price variance A B C D Sales volume variance Favorable Favorable Unfavorable Unfavorable Favorable Unfavorable Favorable I Unfavorable