Question 3 5 pts 3. Determine the variance and indicate if each variance is favorable (F) or unfavorable (U). Variances are absolute numbers so no () or - for negative. Amounts are in whole dollars and can contain a $ and a comma or not. For example, $123,456 or 123456. Indicate For U for each variance. Item Budget Actual Variance For U Sales price $400 $390 Cost of goods sold $192,500 $180,000 Materials $90,000 $89,000 usage Sales $360,000 $390,000 revenue Selling & Admin Expense $24,500 $20,000