Item to Classify	Standard	Actual
Sales Revenue	820,000	835,000
Wages	125,000	128,000
S&A Expenses	400,000	408,000
Cost of Goods Sold	608,000	600,000

The sales revenue flexible budget variance was:

Multiple Choice

A.) $15,000 unfavorable.

B.) $7,000 favorable.

C.) $15,000 favorable.

D.) $7,000 unfavorable.