32. An example of a favorable variance is A) actual revenues are less than expected revenues B) actual expenses are less than expected expenses C) actual material prices are greater than expected material prices D) expected labor costs are less than actual labor costs 36. The activity-based budgeting system emphasizes A) the resources needed by a company B) the preparation of budgets by function C) the attainment of long-range goals D) activities and their consumption of resources 39. Spending less than budgeted for maintenance costs will result in a(n) revenues exceed budgeted revenues, this results in a(n) A) unfavorable; unfavorable B) unfavorable; favorable C) favorable; unfavorable D) favorable; favorable 38. Budgets that focus on the budgeted cost of activities required to produce and sell products are called variance. When actual variance A) strategic budget:s B) master budgets C) activity-based budgets D) rolling budgets 42.Huntsman Company's variable selling and administrative expenses are S48,000 at a production level of 6,000 units. If the production level is 8,000 units, what are the variable selling administrative expenses? A) $48,000 B) $56,000 C) $64,000 D) $80,000