A partial planning budget and actual results from Market Works Corp. are given below:

Planning			Actual
u = 1,200 units			u = 1,250 units
h = 800 hours			h = 820 hours
Sales ($50u)	$60,000		Sales	$64,000
Wages ($12h)	$9,600		Wages	$10,200
Supplies ($0.30u)	$360		Supplies	$350
Maintenance ($400 + $2h)	$2,000		Maintenance	$2,400

1. What is revenue variance for Sales? Is it favorable or unfavorable?

2. What is the spending variance for Wages? Is it favorable or unfavorable?

3. What is the activity variance for Wages? Is it favorable or unfavorable?