Question 18 (2 points) At the end of 2021, Margin Corporation compared its actual results to its master budget. Selected amounts from the budget and actual results from 2021 are presented in the following table: Budgeted Actual Sales $180,000 $210,000 Research and 25,000 20,000 development costs Interest revenue 7,600 7.000 Cost of goods sold 60,000 65.000 Marketing costs 45,000 42,000 Which items listed have unfavourable variances? Marketing expense and cost of goods sold Cost of goods sold and sales Interest revenue and research and development costs Interest revenue and cost of goods sold