Actual sales revenue in dollars is 3.5% higher than budgeted, actual sales price is 10% lower than budgeted, actual sales volume in units is 15% higher than budgeted, actual input prices are 5% lower than budgeted, and actual input quantities per unit are 5% higher than budgeted. Characterize input price and input efficiency variances as favorable (F) or unfavorable (U): O input price variance = U; input efficiency variance - F O not enough information input price variance - F; input efficiency variance - F O input price variance - F input efficiency variance - U input price variance = U; input efficiency variance = U