30) The flexible budget revenue variance results:
A) when the actual sales price differs from the static budget sales price.
B) when the actual units sold differs from the static budget sales units.
C) when actual units and actual sales price differs from the static budget units sold and sales price.
D) when actual units sold equal static budget units sold.
31) Under standard costing, if the direct materials price paid for inputs is more than planned, you would:
A) debit Direct Material Control for the actual amount paid to purchase direct materials.
B)		debit Direct Material Control for the budgeted quantity to be purchased times the actual price paid per input for the inputs purchased.
C)		credit Accounts Payable Control for the budgeted price per input times the budgeted quantity of inputs purchased.
D)		Debit Direct Material Control for the actual quantities purchased times the standard price per input.
32) Under standard costing, if the direct material price paid is more than the standard price, you would:
A) debit Work-in-Process.
B) credit Direct Material Control.
C) debit Direct Material Price Variance.
D) debit Direct Material Efficiency Variance.
33) Using standard costing, the sales price variance would be reflected on a budget performance report under:
A)		either "Sales-Volume Variances" or "Flexible Budget Variances" for revenues.
B)		both "Sales-Volume Variances" or "Flexible Budget Variances" for revenues.
C)		only the "Sales-Volume Variances" for revenues.
D)		only the "Flexible Budget Variances" for revenues.
E)		neither "Sales-Volume Variances" or "Flexible Budget Variances" for revenues.
34) Under standard costing, a sales-volume variance results when there are:
A)		differences between the flexible budget units sold and the actual units sold.
B)		differences between static budget units sold and actual units sold.
C)		differences between the static budget selling price and the actual sales price.
D)		no differences between static budget units sold and actual units sold.