4. Dominic Inc. planned to use $150 of material per unit but actually used f147 of material per unit, and planned to make 1,100 units but actually made 900 units. The sales-volume variance for materials is [Page 4 of 8] {NBS8224} . (5 marks) A) (2,700 favorable B) (29,400 unfavorable C) $30,000 unfavorable D) $2,700 unfavorable 5. Lunicious Corporation currently produces baseball caps in an automated process. Expected production per month is 15,000 units, direct material costs are $3.50 per unit, and manufacturing overhead costs are $40,000 per month. Manufacturing overhead is entirely fixed costs. What is the flexible budget for 12,000 and 15,000 units, respectively? (5 marks) A) $74,000; $92,500 B) (74,000; $84,500 C) $82,000; $92,500 D) (82,000; $84,500