14. The master planning budget projected production of 150,000 units. The actual production was 160,000 units. Therefore, variable costs will:

A. have an unfavorable spending variance.

B. have a favorable spending variance.

C. have an unfavorable revenue variance.

D. have a favorable revenue variance.

15. The master planning budget projected sales of 150,000 units. The actual sales volume was 160,000 units. Therefore, the companys accountant calculated a(n):

A. favorable revenue variance.

B. unfavorable revenue variance.

C. unfavorable spending variance.

D. favorable spending variance.

16. The master planning budget projected the usage of direct materials costing $5.00 a liter, and using 100,000 liters. The actual production used 100,000 liters costing $5.10 a liter. Therefore, the companys accountant calculated a(n):

A. unfavorable spending variance.

B. favorable spending variance.

C. unfavorable activity variance.

D. favorable activity variance.

17. The master planning budget projected sales of 150,000 units. The actual sales volume was 130,000 units. Therefore, the companys accountant calculated a(n):

A. unfavorable revenue variance.

B. favorable revenue variance.

C. unfavorable spending variance.

D. favorable spending variance.

18. The master budget had called for an hourly wage for variable direct labor of $18.00 an hour. However, the actual wage increased during the month to $19.50 an hour. Therefore, the companys accountant calculated a(n):

A. unfavorable spending variance.

B. favorable spending variance.

C. unfavorable activity variance.

D. favorable activity variance.

19. The master budget had called for fixed factory overhead costs of $351,000. The actual amount was $339,000. The difference of $12,000 is a(n):

A. favorable spending variance.

B. unfavorable spending variance.

C. unfavorable activity variance.

D. favorable activity variance.