13. True or False: The flexible budget satisfies the Control function of budgeting. 14. 15. 16. a. True b. False True or False: Spending variances are calculated by comparing the flexible budget and the actuals and are based on differences between standard cost inputs and actual cost inputs. a. True b. False True or False: Workers getting paid less per hour than expected can contribute to a favorable spending variance (all else equal). a. True b. False Which of the following could contribute to a favorable spending variance related to MOH? a. The cost of utilities has decreased (electricity, running water, plumbing, etc...) b. The cost of factory janitors' salaries has decreased c. Making fewer units of finished goods than expected d. All of the above e. A & B only