25 Sony Corporation's flexible budget performance report for last month shows that actual indirect materials costa variable cost, was $32,278 and that the spending variance for indirect materials cost was 53,761 unfavorable. During that month, the company worked 10,750 machine-hours Budgeted activity for the month had been 12,800 machine-hours. The cost formula per machine-hour for indirect materials cost must have been closest to: A. $2.64 B. $2.75 258756 218718 V.C. 115856 E. None of the above 144750 S.V. $2.56 $2.65 A 3,70 32278