17. Alpha Company used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price of $19 per unit. Units sold Variable costs Fixed costs Actual 48,000 units $170,000 $55,000 What is the static-budget variance of operating income? a. $9,000 favourable b. $9,000 unfavourable $100,000 favourable C. d. e. $100,000 unfavourable None of the answers. Budgeted 39,000 units $152,000 $50,000 18. Alpha Company has set the following direct manufacturing labour standards per unit of product: $20 per unit (i.e., 2 hours @ $10.00 per hour). During March, actual direct manufacturing labour amounted to 10,250 hours at a cost of $10.50 per hour. Actual production amounted to 5,000 units. The flexible budget variance for direct manufacturing labour is d. $2,500 favourable b. $5,125 favourable C. a. e. $5,125 unfavourable $7,625 unfavourable None of the answers.