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31. Flexible budgets adjust number of units sold: from the static budget based on the actual A. sales revenue B. variable costs C. fixed costs D. both a and b E. all of the above 32. Which of the following comparisons best isolates the sales-volume variances? (A. static budget and flexible budget B. static budget and actual results C. flexible budget and actual results D. master budget and static budget 33. A possible reason a company might incur an unfavorable sales-volume variance include? A. weaker than anticipated demand B. aggressive competitors taking market share C. quality problems D. all of the above Ohme Framing's cost formula for its supplies cost is $1,620 per month plus $13 per frame. For the month of April, the company planned for activity of 882 frames, but the actual level of activity was 878 frames. The supplies cost in the flexible budget for April would be closest to: plan 878 A. $13,086 act B. $13,500 $13,034 D. $13,027 plan 2 11466 32 724,61 35. Hoppy Corporation is comparing its flexible budget to the static budget prepared at the beginning of the month. When the actual level of activity is less than the static budget, all of the following would occur when comparing the flexible budget to the static budget, except: A. Revenue should show an unfavorable variance. (B Variable costs should show unfavorable variances. C. Fixed costs should show no variances. D. Mixed costs (costs with both fixed and variable components) would show favorable variances. 9 logad.o2