At the End of 2019, Dubai Mission Prepared Its Master

At the end of 2019, Dubai Mission prepared its master budget for 2020. Selected amounts from that budget, along with actual results for 2020, are presented below: $$\begin{array} { l r r } & \underline { \text { Budgeted } } & \underline { \text { Actual } } \\\text { Sales } & \$ 180,000 & \$ 210,000 \\\text { Research and development cost } & 25,000 & 20,000 \\\text { Interest revenue } & 7,600 & 7,000 \\\text { Cost of goods sold } & 60,000 & 65,000 \\\text { Marketing costs } & 45,000 & 45,000\end{array}$$ Which items in the table have unfavourable variances?

A) Marketing expense and cost of goods sold
B) Cost of goods sold and sales
C) Sales and research and development expense
D) Interest revenue and cost of goods sold