11. uses a "what-if" technique that examines how results will change if the originally predicted data changes. a. A sales forecast b. A sensitivity analysis C. A statement of cash flows d. An income statement 12. Building in budgetary slack includes: a. overestimating budgeted revenues. b. underestimating budgeted costs. c. making budgeted targets more easily achievable. d. none of the above. 13. An unfavorable variance indicates that: a. actual costs are less than budgeted costs. b. actual revenues exceeded budgeted revenues. c. the actual amount decreased operating income relative to the budgeted amount d. all the above answers are correct. 14. The flexible budget contains: a. budgeted amounts for actual output. b. budgeted amounts for planned output. C. actual costs for actual output. d. actual costs for planned output. 15. The sales volume variance is due to: a. using a different selling price from that budgeted. b. a difference between actual and budgeted units sold. C. poor production performance. d. all the above are correct