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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 SG&A variance from adjusted budget (in dollars)?
-$3,000
$1,500
-$1,500
$2,850
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