14. Direct materials variances are called price and quantity variances. However, when referring to direct labor, these variances are usually called _________________ and ___________ variances.

15. A favorable variance for a cost means that when compared to the budget, the actual cost is ____________________ than the budgeted cost.

16. In preparing flexible budgets, the costs that remain constant in total are _____fixed__________ costs. Those costs that change in total are ________variable_______ costs.

17. The fixed overhead variance can be broken down into the _________________ variance and the _________________ variance.