6) The sales-volume variance for materials is A) $2,700 favorable B) S29,400 unfavorable C) $30,000 unfavorable D) $2,700 unfavorable Answer: C 7) Dynozz Corporation currently produces cardboard boxes in an automated process. Expected production per month is 15,000 units, direct material costs are $0.50 per unit, and manufacturing overhead costs are $15,000 per month. Manufacturing overhead is all fixed costs. What are the flexible budget for 10,000 and 15,000 units, respectively? A) $15,000; $22,500 B) $15,000; S17,500 C) $20,000; $22,500 D) $20,000; $17,500 Answer the following questions using the information below: The actual information pertains to the month of September. As a part of the budgeting process, Twilith Fencing Company developed the following static budget for September. Twilith is in the process of preparing the flexible budget and understanding the results. Actual Flexible Static Results Budget Budget Sales volume (in units) 12.000 15.000 Sales revenues $600,000 $750,000 Variable costs 307.2005 360.000 Contribution margin 292,800 $ 390,000 Fixed costs 274.800 S Operating profit 18.000 S 270.000 S 120.000 for variable 8) The flexible budget will report costs. A) $245,760 B) $360,000 C) $288,000 D) $384,000 for the fixed 9) The flexible budget will report costs. A) $343,500 B) $270,000 C) $274,800 D) $216,000 10) The flexible-budget variance for variable costs is A) $19,200 unfavorable B) $61,440 unfavorable C) $52,800 favorable D) $76,800 favorable