Which of the Following Statements Is Incorrect?
A) the Sales

$\begin{array}{lcc}\text { Item to Classify } &\text { Standard } &\text {Actual }\\\text { Sales volume } & 100,000 \text { units } &96,000 \text { units }\\\text { Sales price } & \$ 4 \text { per unit }&\$3.90 \text { per unit } \\\text { Material usage } & 40,000 \text { gallons } &42,000 \text { gallons }\\ \text { Labor price } & 12.50\text { per hour }&12.45 \text { per hour }\end{array}$ Which of the following statements is incorrect?

A) The sales volume variance is unfavorable.
B) The materials usage variance is unfavorable.
C) The sales price variance is favorable.
D) The labor price variance is favorable.