QUESTION 3 Cristian Chavez serves cocktails in private parties. For 2020, he expected the local market to consist of 10,000 cocktails and that he would capture 10.00% of this market. However, Cristian sold 950 out of a market of 10,600 units. In addition, he gathered the following data about the price and unit variable cost of each cocktail sold: Data Actual Budget Selling price for one glass of cocktail | 6.80 6.30 Centiliters of cocktail consumed per glass 29.00 30.00 Purchasing price of one centiliter of cocktail 0.18 0.16 What is the resource usage variance? (1 point) a. 160.00 (U) b. 167.20 (F) c. 152.00 (U) d. 152.00 (F) e. 180.00 (U)