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Budgeted Revenues = $ 3 0 0 , 0 0 0 , COGS = $ 1 8 0 , 0 0 0 , S G

Budgeted Revenues =$300,000,COGS=$180,000,SG&A=90,000. Actual Revenues = $285,000,COGS=$178,000,SG&A=$87,000. What is the COGS variance from adjusted budget (in dollars)?
$7,000
$2,000
-$2,000
$1,900
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