A fixed budget performance report indicates a sales variance of $20,000 favorable.

The reason for the variance:

A. is that the company sold more units than budgeted.

B. is that there was a combination of more units sold than budgeted and at a higher price than budgeted.

C. is that the company sold the budgeted number of units, but at a higher price per unit than budgeted.

D. cannot be determined from the fixed budget performance report.