Badger Bakeries anticipated making 17,000 fancy cakes during a recent period, requiring 14,000 hours of process time. Each hour of process time was expected to cost the firm $11. Actual activity for the period was higher than anticipated: 18,000 cakes and 15,200 hours. If each hour of process time actually cost Badger $12, what process-time variance would be disclosed on a performance report that incorporated static budgets and flexible budgets? Static Flexible A. $15,200U $15,200U B. $15,200U$28,400U C. $28,400U $15,200U D. $28,400U $28,40OU E. None of the above 3 4. 5 6 7 8 0