Budget and actual information related to Dixie'sDonuts 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.
	b.	Cost of goods sold.
	c.	Sales price per unit and sales revenue.
	d.	All are favorable except sales revenue.