9 A company's flexible budget for 12,000 units of production showed sales, $96,000; variable costs, $25,000; and fixed costs, $20,000. The sales expected if the company produces and sells 8,000 units is: Multiple Choice $ 144,000. $ 64.000 o O $ 75,000. $ 96,000 O $ 115,000. 10 A company's flexible budget for 16,000 units of production showed sales, $48,000; variable costs, $24,000; and fixed costs, $17,000. The operating income expected if the company produces and sells 17,000 units is: Multiple Choice O $ 7,000. $ 44,000. O $ 5,000. $ 8,500 $ 22,000. 11 A company's flexible budget for 12,000 units of production showed sales, $46,800; variable costs, $12,000; and fixed costs, $28,000. The contribution margin expected if the company produces and sells 28,000 units is: Multiple Choice $46,800. $74,800. o $81,200. $28,000. O $12,000. O An accountant calculated the cost variances for March based on the following information. If 40,000 units were produced and sold in March, what is the company's direct materials price variance? 12 Direct materials standard cost Direct materials quantity standard $ 4.32 per foot 4 feet per unit Actual cost of materials purchased and used Actual quantity of materials purchased and used $ 4.40 per foot 158,000 feet Multiple Choice 0 $ 12.640 favorable. O $ 8,000 favorable. $ 12,640 unfavorable, O $ 9,500 favorable O O $ 8,000 unfavorable An accountant calculated the cost variances for March based on the following information. If 100,000 units were produced and sold in March, what is the company's direct materials quantify variance? 13 Direct materials standard cost Direct materials quantity standard $ 6.10 per pound 2 pounds per unit Actual cost of materials purchased and used Actual quantity of materials purchased and used $ 5,95 per pound 204,000 pounds Multiple Choice O $ 22.600 favorable $ 24,400 unfavorable. $ 23,800 favorable. $ 24,400 favorable. O $ 23,800 unfavorable. 14 An accountant calculated the cost variances for March based on the following information. If 25,000 units were produced and sold in March, what is the company's direct labor rate variance? Direct labor standard rate Direct labor quantity standard $15.80 per DLHT 3 hours per unit Actual direct labor cost Actual number of direct labor hours $1,217,460 77,250 DLHO Multiple Choice $ 3,000 favorable. $ 3,150 favorable. $ 3,090 favorable. $ 3.000 unfavorable $ 3,090 unfavorable. An accountant calculated the cost varlances for March based on the following information. If 25,000 units were produced and sold in March, what is the company's direct labor efficiency variance? 15 Direct labor standard rate Direct labor quantity standard $ 15.80 per DLHO 3 hours per unit Actual direct labor cost Actual number of direct labor hours $ 1.217,460 77,250 DLHO Multiple Choice $ 35,460 favorable. $ 35,550 unfavorable $ 33,275 favorable. O $ 35,460 unfavorable, O $ 35,550 favorable