A company usually budgets to maintain a 5% share of the total market. In September the market was 10% bigger than expected and the company sold 8% more than budget. If the sales volume variance is...

A company usually budgets to maintain a 5% share of the total market. In September the market was 10% bigger than expected and the company sold 8% more than budget.

If the sales volume variance is split into a planning and an operating part, which would be adverse and which would be favourable?

A)  Planning is adverse and operating is favourable

B)
Planning is favourable and operating is adverse

C)  Both are adverse

D)  Both are favourable