I have two more questions: Total production of 1,000 units of finished goods required 3,000 actual parts at $2.25 per part. The standard is 2.9 parts per unit of finished goods, at a standard price of $2.30 per part. Which of the following statements is true? A. The materials price variance is $150 favorable. B. The materials price variance is $145 unfavorable. C. The materials quantity variance is $225 favorable. D. The materials quantity variance is $225 unfavorable. E. None of these. 2nd question 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 $20,000. B. a favorable gross profit variance of $20,000. C. a favorable gross profit variance of $10,000. D. an unfavorable gross profit variance of $10,000. E. None of these