Use the Partial Income Statement Below to Answer the Following

Use the partial income statement below to answer the following group of questions
$$\begin{array} { l r r r } & \text { Actual } & \text { Budget } & \text { Difference } \\\text { Revenue from Sales } & \$ 65000 & \$ 55000 & 18 \% \\\text { Sales Discounts } & - 5000 & - 2000 & 150 \% \\\text { Net Sales } & 60000 & 53000 & 13 \% \\\text { Advertising } & 4000 & 1000 & 300 \% \\\text { Cost of Goods Sold } & 25000 & 28000 & - 11 \% \\& & & \\\text { Sales Commissions } & 6000 & 3000 & 100 \% \\\text { Other Expenses } & 4000 & 4000 & 0 \% \\\text { Total Expenses } & 39000 & 36000 & 8 \% \\& & & \\\text { Net Income } & \mathbf { 2 1 0 0 0 } & \underline { \mathbf { 1 7 0 0 0 } } & \mathbf { 2 4 }\end{array}$$
-The percentages in the difference section of the statement show that -

A) cost of goods sold was lower than budgeted but other costs were higher
B) cost of goods sold was higher than budgeted but other costs were lower
C) all expenses were reasonable
D) net income was higher than budgeted because the percent difference for expenses was less than the difference for sales