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How many of the following variances are unfavorable? Item Budget Actual Sales price $ 3 5 0 $ 3 8 0 Sales revenue $ 1

How many of the following variances are unfavorable?
Item Budget Actual
Sales price $350 $380
Sales revenue $15,000 $12,500
Cost of goods sold $10,000 $9,000
Selling and administrative expenses $3,200 $3,500
Labor costs $1,800 $1,680
Production volume 1,300 units 1,260 units

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