Item to Classify Sales volume Sales price Material usage Labor price Standard 100,000 units Actual 96,000 units $ 3.90 per unit 42,000 gallons 4 per unit 40,000 gallons 12.50 per hour 12.45 per hour :The sales volume variance was: Multiple Choice $25,000 unfavorable $25.000 favorable. $16,000 favorable $16,000 unfavorable