For the month of April, budgeted sales were $100,000 and budgeted cost of goods sold was $80,000. Actual sales were $80,000 and actual cost of goods sold amounted to $90,000. In preparing its monthly performance report:

A) an unfavorable gross profit variance of $10,000.

B) a favorable gross profit variance of $20,000.

C) None of these choices.

D) an unfavorable gross profit variance of $20,000.