QUESTION 3 Item to Classify Sales volume Sales price Material usage Labor price Standard 100,000 units $ 4 per unit 40,000 gallons 12.50 per hour Actual 96,000 units $ 3.90 per unit 42,000 gallons 12.45 per hour The sales volume variance was: $25,000 unfavorable $25,000 favorable. O $16,000 unfavorable. $16,000 favorable