Which Statement Is $\bold{not}$ Correct?
A)A Favourable Variance Occurs When Actual Revenues Are Greater

Which statement is $\bold{not}$ correct?

A) A favourable variance occurs when actual revenues are greater than budgeted revenues.
B) A favourable variance occurs when actual expenses are less than budgeted expenses.
C) An unfavourable variance occurs when budgeted revenues are less than actual revenues.
D) An unfavourable variance occurs when budgeted expenses are less than actual expenses.