Item to Classify Sales Revenue Wages S&A Expenses Cost of Goods Sold Standard 820,000 125,000 400,000 608,000 Actual 835,000 128,000 408,000 600,000 Which of the following statements is incorrect? Multiple Choice The cost of goods sold variance is favorable. The S&A expense variance is favorable. The sales revenue variance is favorable. The wage expense variance is unfavorable