Budget and actual information related to Dixie's Donuts follows: BUDGET ACTUAL Sales Revenue $175,000 $185,000 Cost of Goods Sold 90,000 98,000 Salaries 30,000 29,000 Sales Price per Unit $56 $58 Labor Usage 21,000 20,000 Which of the above have unfavorable variances? a. All of the above except sales revenue. O b. Cost of goods sold. O c. Sales price per unit and sales revenue. d. All are favorable except sales revenue