6 Which of the following statements is coresr? I 1 A) The standard price per unit for direct materials should not include any purchase discounts as they are not usaly under the control of purchasing managers 8) The standard quantity per unit for direct materials ideally should not include any O The standard hours per anit for direct labor should allow for normal machine downtime, D) The standard rate per unit for direet labor should not include employce fringe benefits or clesnup, and employee rest periods. employment taxes as they may vary across individual employees. 7. A prodaction manager mistakenly prepared his performance report based on the original (static) overhead budget even though the actual level of production turned out to be different from the budgeted level as follows: Actual overhead incurred Budgeted overhead Fariable overhead $7,500 9,800 $8,000 10,000 $500 F 200 F Power Fixed overhead Rent 19,000 36.300 20,000 $38.000 1.000 F S1.700 F Total overbead If his perfommance report is to be revised based on appropriate flexible budget information, what would be the A) $2,100 U B) $2,100 F C) $1,100U D) $100 U