Which of the following is an unfavorable budget variance? Select one: a. Budgeted sales $120,000, actual sales $ 150,000 b. Budgeted advertising $ 25,000, actual advertising $25,000 c. Budgeted receipts from debtors $50,000, actual receipts $ 45,000 d. Budgeted wages $60,000, actual wages $ 55,000