Hamish has calculated the budget variance in column D, but needs to indicate if it is favorable or unfavorable. Which Excel function will allow Hamish to compare the values in columns B and C to determine if the variance is favorable or unfavorable?

1) EXACT 2) ABS 3) IF 4) MAX

E For U A B D 1 ACTUAL BUDGET VARIANCE 2 Sales Revenue: 3 In-house dining $ 795,240 $ 745,000 $ 50,240 4 Customer pick-up $ 135,320 $ 130,000 $ 5,320 5 Uber Eats $ 57,892 $ 40,000 $ 17,892 6 In-house delivery $ 15,670 $ 25,000 $ 9,330 7 Food truck sales $ 85,620 $ 75,000 $10,620 8 Event catering $ 58,720 $ 55,000 $ 3,720