9. Kevin Jarvis Industries produced 192,000 units in 90,000 direct labor hours. Production for the period was estimated at 198,000 units and 99,000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at a. 96,000 hours and 99,000 hours. b. 99,000 hours and 90,000 hours. c. 96,000 hours and 90,000 hours. d. 90,000 hours and 90,000 hours. 10.Power Manufacturing recorded operating data for its shoe division for the year. Sales Contribution margin Controllable fixed costs Average total operating assets $1,500,000 300,000 180,000 600,000 How much is controllable margin for the year? 5% a. 20% b. 50% c. $300,000 d. $120,000 11.Given below is an excerpt from a management performance report: Budget Actual $1,000,000 $1,050,000 Difference $50,000 $50,000 Contribution margin 450,000 Controllable fixed costs 500,000 The manager's overall performance a. is 20% below expectations b, is 20% above expectations. c. is equal to expectations. d. cannot be determined from information given 12Las Sendas, Inc. had average operating assets of $4,000,000 and sales of $2.000,000 in 2016. f the controllable margin was $600,000, the ROl was a. 60% b. 50% . 30% d. 15%