Item to Classify Standard Actual Sales volume 100,000 units 96,000 units Sales price $ 4 per unit $ 3.90 per unit Material 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 is unfavorable. B. The materials usage variance is unfavorable. C. The sales price variance is favorable. D. The labor price variance is favorable.