Which of the following best describes the concept of budgetary slack? O The practice of under-reporting revenues (over-reporting costs) to make targets easier to achieve O The tendency to rely too heavily on prior performance when setting targets for future periods O The difference between budgeted and actual revenues and costs The practice of setting targets at levels within reach of achievement if reasonable effort is exerted Emily's Driving Range measures its output based on buckets of balls sold. During April, Emily expected to sell 5,000 buckets but unseasonably warm weather allowed actual sales to be 5,400 buckets. The balls are budgeted to sell for $4.00 per bucket. Emily's expenses are budgeted as follows: Labor is $2,000 plus $1.00 per bucket Rent is $5,000 per month Fuel is $0.50 per bucket Miscellaneous is $2,000 per month plus $0.80 per bucket What is Emily's sales volume variance for rent for April?