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A company’s budgeted sales for last month were 10,000 units with a standard selling price of
A company’s budgeted sales for last month were 10,000 units with a standard selling price of 
204,750 were achieved. What were the sales price and sales volume contribution variances?
A．5,250 adverse , 4,000 favourable
B．5,250 adverse , 4,000 adverse
C．5,000 adverse , 4,000 favourable
D．5,000 adverse , 4,000 adverse
B．5,250 adverse , 4,000 adverse
C．5,000 adverse , 4,000 favourable
D．5,000 adverse , 4,000 adverse
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