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The following information describes a company's usage of direct labor in a recent period: Actual hours used 20,500 Actual rate per hour $15 Standard rate per hour $14 Standard hours for units produced 22,000 The direct labor quantity, variance is: O $21,000 unfavorable O $23,500 favorable O $22,000 favorable 0 $21,000 favorable O $22.000 unfavorable A company's only product sells for $150 per unit. Its variable costs per unit are $100, and its fixed costs total $50,000. What is the company's break-even point in units? O 1,500 units O 750 units O 500 units O 3,000 units 0 1,000 units Which of the following statements is true? O A flexible budget would be appropriate as a performance evaluation tool for a firm with a majority of fixed costs O Alease payment that would continue regardless of whether a firm decides to make or buy a part is an example of an unavoidable cost. O A fixed payment for a piece of equipment used solely to manufacture a product that would not be incurred if that product were not manufactured is an example of an unavoidable cost. O All the statements are true. A typical example of a mixed cost is O Utilities O Sugar used in food processing O Plant supervisor's salary O Wages of assembly line workers