10. Which of the following is false (1.5 Points) Fixed costs stay constant in total over a wide range of activity. Manufacturing overhead is a mixture of fixed and variable costs. The average cost per unit is valid and fixed for predicting total costs at many different output levels. Direct materials are considered to be variable costs. 11. If the actual amount of Cost of goods Sold is 4000 and budget amount of Cost of goods Sold is 4500 and the actual payment to creditors is 2000 and the budget payment to creditors 3000 so what is the variance of Cost of goods Sold based on the previous information: (2 Points) C. 500 Favorable A. 300 Favorable D. 600 Unfavorable