Which of the following causes the variance between the amounts in the master budget and the flexible budget on the performance evaluation provided?

	Actual	Flexible Budget Variance	Flexible Budget	Volume Variance	Master Budget
Sales Volume	42,000		42,000	2,000	40,000
Sales Revenue	$1,266,000	$6,000F	$1,260,000	$60,000F	$1,200,000
COGS	423,000	3,000F	420,000	20,000U	400,000
Fixed Costs	31,000	1,000U	30,000	0F	30,000
Operating Income	$812,000	$2,000F	$810,000	$40,000F	$770,000

A.

A difference in the actual selling price per unit compared to the selling price that was budgeted

B.

A difference in the budgeted sales compared to expected sales

C.

Both the selling price and the number of units sold differ from the budgeted amounts

D.

The number of units sold differs from expected sales levels