21. The following relates to McKenna Company: Units DM Cost per Unit Direct Materials Actual Results 1.200 $25 $30,000 Flexible Budget 1.200 $?? $??,??? Static Budget 1.000 $24 $24,000 As can be seen above, at the beginning of the year, McKenna Company's static budget showed that planned production was 1,000 units with $24 of direct materials per unit. Actual production turned out to be 1,200 units with a cost of $25 per unit. The flexible budget amount for materials (in total) would be: A. $24,000 B. $28,800 C. $25,000 D. $30,000 E. Some other amount 22. Watauga Company has a labor standard of two hours per unit at $8.00 per hour. If 4,400 hours were used to produce 2,000 units, the Labor Efficiency Variance would be A. $800 U B. $19,200 U C. $3,200 F D. $3,200 U E. Some other amount 23. The variable overhead spending variance is $5000 favorable. Variable overhead is allocated based on machine hours and the variable overhead rate is $4 per machine hour. If the actual number of machine hours is 35,000 and the standard number of machine hours is 30,000, how much is Actual Variable Overhead? A. $115,000 B. $125,000 C. $135,000 D. $145,000 E. Some other amount 24. Which one of the following variances applies only to Fixed Overhead? A. Efficiency variance B. Spending variance C. Flexible-budget variance D. Production-volume variance E. none of these are appropriate