1. A favorable direct labor rate variance, if due to hiring less skilled labor, will most likely result in a ____ sales volume or sales price variance

A.unfavorable

B. neutral

C. none of the answers are correct.

D. favorable

2.The performance of a standard cost center should be evaluated by comparing

A. actual costs with flexible budget costs

B. Flexible budget costs with fixed (static) budget costs

C. Actual costs with fixed (static) budget costs

D. Actual contribution of the cost center with budgeted contribution of the cost center.