15. If actual fixed overhead was $15,000 for the year, budgeted fixed overhead was $10,000 for the year, and applied fixed overhead was $12,000 for the year, what is the Budget Variance? A. ($3,000) Unfavorable. B. $2,000 Favorable. C. ($5,000) Unfavorable. D. $5,000 Favorable. If actual direct materials were purchased for $20/1b during the period, and the standard purchase price was $25/lb, what would be the price variance if 1,000 lbs were purchased? A. ($5,000) Unfavorable. B. $5,000 Favorable. C. $0 Variance. 17. D. $20,000 Favorable. If the actual direct labor rate was $20/hour and the standard direct labor rate was $19/hr, what would be the direct labor rate variance if 100 hours were worked during the period? A. $2,000 Unfavorable. B. $100 Favorable. C. ($100) Unfavorable. D. $1,900 Unfavorable. 18. Which of the following costs do not behave on a per unit basis? A. Raw materials. B. Direct labor. C. Fixed overhead. D. Variable overhead