8. At 18,000 direct labor hours, the flexible budget for indirect materials is $36,000.If $37,400 are incurred at 18,400 direct labor hours, the flexible budget report should show the following difference for indirect materials: A) $1,400 unfavorable. B) $1,400 favorable C) $600 favorable. D) $600 unfavorable. 9. Giraldi Company has identified that the cost of a new computer will be $48,000, but wi the use of the new computer, net income will increase by $5,000 a year. If depreciation expense is $3,000 a year, the cash payback period is: A) 24.0 years B) 16.0 years C) 9.6 years. D) 6.0 years