CompanyA has two products:Desktop and Laptop.Budgeted and actual results for2017are as follows:

Actual data

CM

Sales mix(%)

Sales volume in Units

Desktop

$100

40%

20

Laptop

$200

60%

30

Total units

50

Budgetdata

CM

Sales mix(%)

Sales volume in Units

Desktop

$120

25%

10

Laptop

$180

75%

30

Total units

40

Which statement is CORRECT?

A.Based on the data above,Company A overall would have a Unfavorable sales mix vairance

B.Based on the data above,Company A overall would have a unfavorable sales quantity vairance

C.The Flexiblebudget variance for Desktop is $160 Unfavorable

D.Ifmarket-share variance is $2,000 U, market-size variance is $1,800 U, flexible-budget variance is $5,000 U. Then sales-volume variance is $1,200 U (For this specific choice, I just made up the numbers. The numbers are NOT related with the data above)