11. Haskell Co.'s budget has 12,000 units of production that includes $40,000 for variable direct labor and S12,000 for variable indirect material cost. Total fixed costs are $25,000. At 15,000 units of production, a flexible budget would show a. variable costs of $65,000 and $25,000 of fixed costs b. variable costs of $50,000 and $37,000 of fixed costs c. variable costs of $52,000 and $25,000 of fixed costs d. Total (variable and fixed) costs of $77,000 12. Below is budgeted production and sales information for Heston Company for the month of December: Product BH3 120,000 units 80,000 units 320,000 units 180,000 units Estimated beginning inventory Desired ending inventory East Region, budgeted sales West Region, budgeted sales Budgeted production units for product BH3 for December should be a. 540,000 units b. 460,000 units c. 500,000 units d. 700,000 units 13. If there were 150,000 pounds of direct materials in inventory on November 1, 2019; 80,000 pounds are desired for inventory on November 30, 2019, and 350,000 pounds are required for November production, how many pounds of direct materials should be purchased in November? a. 500,000 pounds b. 430,000 pounds c. 280,000 pounds d. 420,000 pounds 14. A power plant's flexible budget shows $1,084,000 for total factory overhead cost for the month. The total amount includes fixed factory overhead cost of $540,000. The power plant's variable costs were budgeted using a rate of $2.50 per machine hour. The actual level of activity that occurred during the month was a. 252,000 machine hours. b. 168,000 machine hours. c. 217,600 machine hours. d. 544,000 machine hours. 15. Duvall Co.'s product Z85 has budgeted production of 20,000 units in the year 2020. Each unit of Z85 uses 40 kg of Direct Material (DM) that costs $2.00 per kg. Duvall will start 2020 with zero (0) beginning DM inventory, but they want 2020 ending DM inventory to be 50,000 kg. How much will Duvall spend on Direct Materials for Z85 in 2020? a. $850,000 b. $1,600,000 c. $1,700,000 d. $800,000