A planning budget for Clyde's Pies is as follows: Clyde's Pies Budgeting Income Statement For Year Ended 12/31/20 p = 4,250 pies h = 5,000 hours $127,500 -60,000 Sales ($30p) Expenses Wages Expense ($12h) Supplies ($2.20p) Utilities ($0.20h) Selling and Admin. ($300 + $5h) -9,350 -1,000 -25,300 Net Operating Income 31,850 During 2020, Clyde's Pies actually made 5,100 pies and worked 5,900 hours. What amount would be shown for Selling and Administrative Expense on the Flexible Budge O A. $25,800 B. $25,300 C. $21,550 D. $29,800 A partial planning budget and actual results from Market Works Corp. are given belov Planning Actual u = 1,200 units u= 1,250 units h = 800 hours h = 820 hours $60,000 $9,600 $360 Sales ($50u) Wages ($12h) Supplies ($0.30u) Maintenance ($400 + $2h) Sales Wages Supplies $64,000 $10,200 $350 $2,000 Maintenance $2,400 What is the revenue variance for Sales? O A. $4,000 favorable B. $4,000 unfavorable C. $2,500 favorable D. $1,500 favorable