1) in preparing flexible budgets, the costs that remain constant in total are_____costs. those cost that change in total are_____cost.

2) Direct materials variances are called price and quantity variances. However, when referring to direct labor, these variances are usually called _______ and ___________variances.

3)__________are preset costs for delivering a product or service under normal conditions.

4)The_____________, prepared by manufacturing firms, shows the number of units to be produced in a period based on the unit sales projected in the sales budget, along with inventory considerations.