accounting 2 questions

At the beginning of the current period, Western Corp. prepared a master budget that included $14,245 for direct materials, $28,500 for direct labor. $15,900 for variable overhead, and $39,300 for fixed overhead. Western Corp. planned to sell 4,070 units during the period, but actually sold 4,360 units. What would be Western's direct materials cost on the flexible budget prepared at the end of period for performance evaluation? (Do not round your intermediate calculations.) Multiple Choice 0 $72,565 0 $13,925 0 $12,683 0 $15,260 Using variance analysis, a spending variance can be broken down into: Multiple Choice 0 volume variance and quantity variance. price variance and volume variance. O price variance and quantity variance. price variance and rate variance