Sales $11,800,000Budget$11,000,000Actual Less operating expenses Advertising 16,00018,000 Less production expenses \begin{tabular}{lrrr} Direct Materials & 5,208,000 & 4,636,000 \\ Direct Labor & 248,000 & 270,000 \\ Variable Overhead & 15,200 & 13,900 \\ Rent on Equipment & 6,600 & 6,200 \\ \cline { 4 - 4 } \cline { 4 - 4 } Income from operations & 6,306,200 & 6,055,900 \\ \cline { 2 - 3 } & & \end{tabular} What is the budget variance for sales? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance. Question 2 What is the budget variance for variable overhead? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance. Question 3 1 What is the budget variance for net income from operations? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance