ABC Company's actual and budgeted manufacturing costs for the current month are as follows. Units 10,000 9.000 Cost & Original Budget per Unit Actual Results Original (Static) Budget Flexible Budget Flexible Budget Variances Favorable or Unfavorable Direct materials, Direct labor Variable overhead Fixed overhead, 6.50 7.50 1.00 N/A 66,500 80,100 9,700 224.500 380,800 58,500 67,500 9.000 225.000 360,000 B A-C How many units should be used to calculate flexible budget amounts? Select one: a 9,000 b. 10,000 c. 9,500 d. None of the above Refer again to Question 1 What is the appropriate flexible budget amount for direct materials? Select one: a $66,500 b. $58,500 C. $68,000 d. 365,000 Refer again to Question 1. What is the flexible budget variance for direct materials? Select one: a $8,000 favorable b. $1,500 unfavorable c. $1,500 favorable d. $8,000 unfavorable