A company is analyzing its month end resuts by comparing it to both static and flexible budgets. During the month, the actual variable costs per unit were lower than the expected variable costs per unit as per ther static budget. This dfference results in a(n). OA favorable fexible budget variance for variable costs OB. unfavorable flexible budget variance for variable costs OC. favorable sales volume variance for variable costs OD. unfavorable sales volume variance for variable costs Which of the following is an example of a direct materials efficiency standard? O A. 50 square feet per unit O B. 6 direct labor hours per unit O C. $40 per direct labor hour O D. $0.95 per square foot