A Company Is Analyzing Month-End Results Compared to Both Static

A company is analyzing month-end results compared to both static and flexible budgets. This month the actual sales volume was lower than projected in the static budget. What kind of variance would that produce?

A) Unfavorable flexible budget variance for variable expenses
B) Unfavorable sales volume variance for variable expenses
C) Unfavorable flexible budget variance for sales revenues
D) Unfavorable sales volume variance for sales revenues