A company uses a standard absorption costing system. Actual profit last period was $$\$ 25,000$$, which was $$\$ 5,000$$ less than budgeted profit. The standard profit on actual sales for the period was $$\$ 15,000$$. Only three variances oocurred in the period: a sales volume profit variance, a sales price variance and a direct material price variance.
Which of the following is a valid combination of the three variances?
$$
\begin{array}{llll}
& \begin{array}{l}
\text { Sales volume } \\
\text { profit variance }
\end{array} & \begin{array}{l}
\text { Sales price } \\
\text { variance }
\end{array} & \begin{array}{l}
\text { Direct material } \\
\text { price variance }
\end{array} \\
0 & \$ 15,000 \mathrm{~A} & \$ 2,000 \mathrm{~F} & \$ 8,000 \mathrm{~F} \\
\circ & \$ 5,000 \mathrm{~A} & \$ 2,000 \mathrm{~A} & \$ 2,000 \mathrm{~F} \\
0 & \$ 15,000 \mathrm{~A} & \$ 2,000 \mathrm{~A} & \$ 8,000 \mathrm{~A} \\
0 & \$ 5,000 \mathrm{~A} & \$ 5,000 \mathrm{~F} & \$ 5,000 \mathrm{~A}
\end{array}
$$