divi ion would have topay outside seller acquire a similar variable cost of prevlucing D the amount that the purchari ati ine costs of producing a unit orProduc actual performance and An internal report that management analyze the difference between actual eher level activity) called a(n): A bude performance report. Flexible budger performance report. C Masser budget performance report D static budget performance report. operating budget performance report. 12 Which department is often responsible for the direct materials price variance? A. The accounting department. B The production department. The purchasing department D. The finance department. E The budgeting department. 13. Jefferson Co. uses the following standard to produce a single unit of its product; variable overhead S6 (2 hrs, per unit (a $3hr.). Actual data for the month show variable overhead costs of SI50.000. and 24.000 units produced. The total variable overhead variance is: B. $6,000U. C $78,000 D. $78,000F. E SO. 14. When standard manufacturing costs are recorded in the accounts and the cost variances immaterial at are the end of the accounting period, the cost variances should be: A. Carried forward to the next accounting period. B. Allocated between cost of goods sold, finished goods, and work in process. C Closed to cost of goods sold. D. Written off as a selling expense. E. Ignored