Benefit Pillow Company projected sales of 75,000 units for the year at a unit sales price of $15. Actual sales for the year were 70,000 units at $16 per unit. Variable costs were budgeted at $4.50 per unit, and the actual variable cost was $4.80 per unit. Budgeted fixed costs totaled $376,000 while actual fixed costs amounted to $400,000. What is the flexible budget variance for operating income? O A. $25,000 favorable OB. $25,000 unfavorable O C. $49,000 favorable OD. $359,000 unfavorable A company is setting its direct materials and direct labor standards for its leading product. Direct materials cost from the supplier are $8.00 per square foot, net of purchase discount. Freight - in amounts to $0.20 per square foot. Basic wages of the assembly line personnel are $18 per hour. Payroll taxes are approximately 20% of wages. Benefits amount to $4 per hour. How much is the direct materials cost standard per square foot? O A. $30.00 OB. $22.00 O c. $8.20 O D. $8.00