Aura Corp. budgeted to produce and sell 280 units in January at $32 per unit. Utilities for Aura Corp. are a mixed cost, with a $1,200 foxed portion per month and a $7 variable portion per unit produced. If 300 units are actually produced and sold in January, what is the Activity Variance related to Utilities? \$640 Favorable $640 Unfavorable $140 Favorable $140 Unfavorable Which could cause an unfavorable revenue variance