12 St Paul Co budgets 2 direct labor hours per unit at a standard cost of $32 per direct labor hour. This month, the firm completed 540 units at a total direct labor cost of $24,000. The firm actually used 1,000 direct labor hours at an actual cost of $44 44 per direct labor hour. What is the firm's direct labor price variance? OA $6.720 F OB $32.000 U OC $32.000 F OD $12.440 U QUESTION 10 Lansing Co. prepared the following static budget at an expected activity level of 9,000 units Sales Revenue Variable Costs $5.00/unit $1.50/unit Contribution Margin Fixed Costs $45,000 13.500 31,500 3.000 Operating Income (Loss) $28.500 What amount of operating income would be in the firm's flexible budget prepared at the actual volume of 8,900 units, which is within the relevant range? OA. $3,000 OB $28,150 A D $13,350 $28,500