Which of the following is an unfavorable budget variance?

Select one:

a. Budgeted sales $120,000, actual sales $ 150,000

b. Budgeted receipts from debtors $50,000, actual receipts $ 45,000

c. Budgeted wages $60,000, actual wages $ 55,000

d. Budgeted advertising $ 25,000, actual advertising $25,000