item to classify	standard	actual
sales volume	100,000 units	96,000 units
sales price	$4 per unit	$3.90 per unit
materials usage	40,000 gallons	42,000 gallons
labor price	12.50 per hour	12.45 per hour

Which of the following statements is incorrect?

a	The sales volume variance unfavorable.
b	The materials usage variance is unfavorable.
c	The sales price variance is favorable.
d	The labor price variance is favorable.