1A In preparing a flexible budget what happens to fixed costs as activity levels increase?

		fixed cost per unit increases
		total fixed cost increases
		total fixed cost decreases
		total fixed cost stays the same

1B The difference between the actual hours worked and the standard hours allowed is:

		labor efficiency variance
		overhead variance
		labor rate variance
		spending variance

1C.

An unfavorable materials quantity variance indicates:

		standard materials price exceeds actual price
		actual materials price exceeds standard price
		standard quantity allowed exceeded actual quantity usage
		actual quantity used exceeded the standard allowed