A company sells 50 units in January, 50 units in February, 20 units in March, 45 units in April, 66 units in May, 82 units in June, and 35 units in July. The selling price is $10/unit. In the first quarter, they budgeted sales of $200. What is the company's first-quarter sales variance? Select one: a $113 Unfavourable b. S1000 Favourable 0 $80 Unfavourable di $120 Favourable According to the Master Budget Process the following order is correct If a company's budgeted sales are $50,000 and the actuals are $65,000, which of the following is true? Select one: O a. The sales budget was overestimated. b. They sold 15,000 more units OC. There is a favourable variance of $15,000 Od. There is an unfavourable variance of $15,000