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?

Multiple Choice

• The sales volume variance is unfavorable.

• The materials usage variance is unfavorable.

• The sales price variance is favorable.

• The labor price variance is favorable.