8. Which one of the following is an unfavorable variance? a. Beverage costs lower than budget b. Marketing expenditure lower than budget c. Sales revenue lower than budget d. Profit margin higher than budget 9. Which of the following statements is true regarding step costs? a. costs that are constant within a range of activity, but that change when different ranges of activity are reached b. constant, unaffected by changes in sales volume. c. changes in direct proportion to changes in sales volume d. All of the above 10. is used to determine which variances are significant. Generally, it is expressed in terms of both dollar and percentage differences. a. Significance criteria b. Favorable variance c. budgeted variance d. Incremental budgeting 11. What can we conclude if actual sales volumes are 10% higher than budget in the last month? a. Gross profit variance was favorable b. Cost variance was unfavorable c. Sales volume variance was favorable. d. Net profit variance was unfavorable I 12. Which of the following is a variable cost? a. Interest payments b. Food and beverage costs c. Property taxes d. All of the above are variable costs. 13. The majority of nonfood variable costs assigned to menu items is A marketing costs. B. utilities costs. Coccupancy costs. D. labor costs