A favorable activity variance for an expense could result from which one of the following? Multiple Choice The purchasing manager obtaining better prices with suppliers. Competitors taking market share. Actual unit sales being less than planning static) budget sales. O Workers being more efficient than in prior periods. Which one of the following statements is correct (true)? Multiple Choice ) when using a flexible budget a decrease in activity within the relevant range increases total costs O An unfavorable revenue & spending variance for variable costs (e.g. COGS) may be the result of selling output at a lower selling price than budgeted. O A possible reason for preparing a flexible budget with multiple cost drives is that the use of multiple cost drivers can lead to the calculation of more accurate variances. O An unfavorable spending revenue and spending) variance occurs when the actual cost is greater than the amount of the cost in the static planning budget. Fast Shipping Company uses two measures of activity, number of trips and packages shipped in its budget and performance reports. It's cost function (formula) for delivery costs, planning budget and actual results for the month of May are given in the table below. Cost function May planning budget May actual results Trips $400 per trip 80 trips 78 trips Packages $2 per package 5.600 packages 5,620 packages Total na $43,200 $44.843 Calculate the delivery costs in the company's flexible budget for May. Multiple Choice 0 S43.240 0 $42.440 0 $45.640 0