Which of the following statements is (are) true regarding the sales activity variance?
A) The sales activity variance is the actual selling price per unit times the difference between the budgeted units and actual units.
B) If the sales activity variance for sales revenue is unfavorable, then the contribution margin sales activity variances will be unfavorable.
a. Only A is true
b. Only B is true
c. Neither A and B is true
d. Both A and B are true