10. WadCo plans to sell 100 units during the month of August. If the company has 250 units on hand at the start of the month, and plans to have 200 units on hand at the end of the month, how many units must be produced during the month? A) 100 B ) 50 C) 200 D) 250 E) 550 11. Standards at times are referred to as: A) estimates B) budgets C) actual D) A&B E) all of these 12. Which of the following comparisons best isolates the impact that changes in volume have on performance? A) static planning budget & flexible budget B) static planning budget & actual results C) flexible budget & actual results D) master budget & static planning budget E) none of these 13. A flexible budget is a budget that