The favourable variance is budgeted payments for:

Select one:

a. wages $32 000, actual wages $34 000.

b. rent $50 000, actual rent $55 000.

c. advertising $18 000, actual advertising $17 500.

d. interest $500, actual interest $500.

If actual sales are $38,000 and budgeted sales are $39,000 and actual rent paid is $7,000 and budgeted rent is $8,100, the variances are respectively:

Select one:

a. $1000 U, $1100 U.

b. $1000 U, $1100 F.

c. $1000 F, $1100 F.

d. $1000 F, $1100 U.