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Alexandria Company's master budget sales were $212,000. Actual sales were $207,000. Sales in the prior year were $210,000. The master budget variance for sales was?

Alexandria Company's master budget sales were $212,000. Actual sales were $207,000. Sales in the prior year were $210,000. The master budget variance for sales was?

a. $5,000 favorable

b. $5,000 unfavorable

c. $3,000 favorable

d. $3,000 unfavorable

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