Actual le 820.000 Planned level of output(units) 900,000 The cost driver of product costs is units of output. What is the flexible budget variance for direct material costs? A) $20,000 Unfavorable C) $60,000 Favorable B) $60,000 Unfavorable D) $20,000 Favorable Which statement would NOT be a reason for a flexible budget variance? A) Amount of labor used per unit of output was different than expected. B) Labor prices were different than expected. C) Actual volume of activity was different than expected. D) Material prices were different than expected. 10) The following information is for Brooklyn Corporation: Direct Materials(measured in pounds) Standard price per unit of input Actual price per unit of input Standard inputs per unit of output Actual units of input Actual units of output $29 $27 3 pounds 9,000 pounds 3,000 units What is the direct material price variance? A) $18,000 Favorable B) $18,000 Unfavorable D) $6,000 Unfavorable C) $6,000 Favorable 11) The following information is for Euclid Corporation: Direct Materials(measured in pounds) Standard price per unit of input Actual price per unit of input Standard inputs per unit of output Actual units of input Actual units of output $25 $24 3 pounds 8,300 pounds 2,770 units What is the direct material usage variance? A) $8,300 Unfavorable C) $250 Favorable B) $250 Unfavorable D) $8,300 Favorable 2