Jules is a managerial accountant who is examining revenue variances in a dataset produced for the company's sales revenue by source. He would like to assign unfavorable price variances to categories as follows:

Price variance %	Category
Less than 10%	Low priority
Greater than 10% and less than 20%	Moderate priority
Greater than 20%	High priority

Which logical test in the IFS function will select variances to be assigned "Low priority"?

• E3

• D3

• B3

• F3

A B E G F G Variance % Priority For U F D 1 ACTUAL BUDGET VARIANCE 2 Sales Revenue: 3 In-house dining $ 795,240 $ 745,000 $50,240 4 Customer pick-up $ 115,478 $ 130,000 $ 14,522 5 Uber Eats $ 57,892 $ 40,000 $ 17,892 6 In-house delivery $ 15,670 $ 25,000 $ 9,330 7 Food truck sales $ 74,589 $ 75,000 $ 411 8 Event catering $ 58,720 $ 55,000 $ 3,720 U F 6.74% 11.17% 44.73% 37.32% 0.55% 6.76% U U F F 9