45. Jackie's Jewelry Company reported the following budgeted and actual results based on sales of 100 units of product: Direct Labor Direct Materials Overhead Flexible Budget $800 $400 $600 "As if Budget $700 $450 $600 Actual Results $850 $450 $610 The company's total input quantity variance is: A. $50 favorable. B. $160 unfavorable. C. $150 favorable. D. $50 unfavorable. LO2 -Self-test-A 46. The following material budgets have been developed for the Criders Company Price per pound Pounds per unit Purchase price variance $6.50 $3,200 unfavorable If the company purchased 16,000 units, the actual price per pound of material purchased must have been: A. $6.70 B. $5.00 C. $6.30 D. $5.80 LO2 -Self-test-A