An example of a unfavourable variance would be Question 9 options: units produced budgeted at 10 per day; actuals coming in at 11 per day revenues budgeted at $10 per unit; actuals coming in at $10.50 per unit costs budgeted at $10 per unit; actuals coming in at $10.50 per unit costs budgeted at $10 per unit; actuals coming in at $8.50 per unit