24 A company budgeted $150,000 of variable costs and $30,000 I fiued costs to produce 10,000 units. In July 2017,it actually produced 10,800 unlts. Based on the concept of flexible budgeting and assuming the actual costs incurred were $194,600, compute the amount of the cost variance? $ Is the cost variance favorable or unfavorable? 25 A company has budgeted 10,000 units of sales In January, 9,000 units In February and 11,500 units in March, its policy is to produce enough units to meet the current month's sales demand and maintain an ending wento y equal to 12% of the next month's sales. Based on this, how many its should it produce in February