Identify the Unfavourable Variance $\$ 100000$ , Actual Income $\$ 105000$

Identify the unfavourable variance.

A) Budgeted income $\$ 100000$ , actual income $\$ 105000$
B) Budgeted expenses $\$ 80000$ ; actual expenses $\$ 85000$
C) Budgeted expenses $\$ 32000$ ; actual expenses $\$ 28000$
D) Budgeted loss $\$ 20100$ , actual loss $\$ 17,500$