31. Trois Elles Corporation recently prepared a manufacturing cost budget for an output of 58,000 units, as follows:

Direct materials	$116,000
Direct labor	58,000
Variable overhead	87,000
Fixed overhead	116,000

Actual units produced amounted to 68,000. Actual costs incurred were: direct materials, $117,000; direct labor, $68,000; variable overhead, $116,000; and fixed overhead, $113,000. If Trois Elles evaluated performance by the use of a flexible budget, a performance report would reveal a total variance of (Round intermediate calculations to 2 decimals and the final answer to the nearest dollar amount.):

Multiple Choice

$8,000 favorable.

$5,000 favorable.

$44,000 unfavorable.

$37,000 unfavorable.

None of these.

32. Zin, Inc. is planning its cash needs for an upcoming period when 103,000 machine hours are expected to be worked. Activity may drop as low as 96,000 hours if some overdue equipment maintenance procedures are performed; on the other hand, activity could jump to 112,000 hours if one of Zin's major competitors likely goes bankrupt. A flexible cash budget to determine cash needs would best be based on:

Multiple Choice

103,000 hours.

96,000 hours and 112,000 hours.

96,000 hours, 103,000 hours, and 112,000 hours.

112,000 hours.

96,000 hours.

Required Informatlon IThe following Information appliles to the questions displayed below. Young Corporation has a high probability of operating at 3 0,000 activity hours during the upcoming period, and lower Part 1 of 2 probablities of operating at 20,000 hours and 40,000 hours. The company's flexible budget revealed the following 20,000 Hours 30,000 Hours40,000 Hours Varlable costs$110,000 02:23:30 Ixed costs Young's flexible-budget formula, where Y Is defined as total cost and AH represents activity hours, Is (Round calculations to 2 declmals.): Multiple Choice Y-$165.000 $24.70AH Y-$30.20AH. Y $5.50AH+$740.000. Y $960.000