12. Jack's Lawn Mower company is preparing its Sales Budget for next year. The company plam on selling two mowers in two regions: East Region Units ding Mowers 2,000 anding Mowers 600 lculate to Total Sales Budget for next year. a. $3,325,000 b. $640,000 c. $4,845,000 d. $3,965,000 West Region Units Price Per Unit 1,500 $950 1,000 $400 When establishing standards, companies seek to set normal or currently attainable standards. Which choice best defines normal (practical) standards? a. Theoretical standards b. Standards that can only be achieved under perfect operating conditions c. Standards that allow for no mistakes or production difficulties d. Standards that can be attained with reasonable effort flexible budget is much more accurate and useful versus a static budget because it: a. Uses only one activity level b. Focuses only on variable costs c. Adjust for changes in activity level d. Adjust for changes in fixed costs tal variances for materials, and labor can be split into which two variances? a. Price and rate b. Price and usage c. Usage and quantity d. Volume and usage