In $2022,$ OSW Corporation budgeted its sales volume at $10,000$ units. Actual volume was $9,800$ units. If OSW uses the static budget to calculate variances and assuming that inventory levels are insignificant, which of the following statements is true?

a$.$ Profits will be less than expected

b$.$ Budgeted variable costs will be higher than actual variable costs

c$.$ Profits will be more than expected due to favorable cost variances

d$.$ Budgeted variable costs will be lower than actual variable costs