knowledge check 01 an unfavorable variance of $5,000 in cost of goods sold is determined by comparing the actual results (10,000 units) and the flexible budget (10,000 units). what type of variance is described? multiple choice 1 activity variance spending variance revenue variance knowledge check 02 an unfavorable variance of $5,000 in sales is determined by comparing the flexible budget (9,000 units) and the planning budget (10,000 units). what type of variance is described? multiple choice 2 activity variance spending variance revenue variance