Which of the following will not result in an unfavorable controllable margin difference?

A) Sales exceeding budget; costs under budget
B) Sales exceeding budget; costs over budget
C) Sales under budget; costs under budget
D) Sales under budget; costs over budget

Unfavorable Controllable Margin

A financial metric indicating that costs or expenses have exceeded budgeted amounts within a manager's control, negatively impacting profitability.

Cost Over Budget

The amount by which actual spending exceeds the planned or budgeted amount.

Sales Exceeding Budget

This indicates a financial scenario where actual sales revenue surpasses the projected figures in the budget, often viewed positively as it suggests higher profitability.