1.For 2018, X Company estimated production of 3,300 units of finished product and direct material cost of $21,615. Actual production in 2018 was 2,900 units of finished product, and actual direct material cost was $14,580.
What was the direct material static budget for 2018?

2.

At the start of 2018, X Company developed the following budgeted total cost function: $9.53X + $210,200, where X is number of units produced. Budgeted production for the year was 10,600 units.

Actual total costs and actual production in 2018 were different than the budgeted amounts. The actual total cost function turned out to be $8.57X + $233,172, and actual production was 11,400 units.

a.What was the 2018 flexible budget variance for total fixed cost [a positive number means a favorable variance and a negative number means an unfavorable variance]?

b.What was the 2018 flexible budget variance for total variable costs [a positive number means a favorable variance and a negative number means an unfavorable variance]