Acme Inc. makes anvils for metalworking Acme expects to use 100 pounds of raw material per anvil. Each pound of raw material is expected to cost $5. The actual materials cost was $5.10 per pound. Acme expected to make and sell 2,000 anvils this year. Acme actually produced 1.900 anvils and used 180.000 pounds of raw material. The materials usage variance for Acme is: $20,000 Favorable 551,000 Favorable $20,000 Unfavorable $50,000 Favorable 550.000 Unfavorable $18,000 Unfavorable $18,000 Favorable 551000 Unfavorable Ocean Company estimated that January sales would be 200,000 units with an average selling price of $6.00. Actual sales for April were 189,000 units, and average selling price was $6.10. The sales revenue flexible budget variance was: $20.000 Favorable $18.900 Favorable $18.900 Unfavorable $20,000 Unfavorable