i need both 42 & 43 answered please

42. Paper Company planned to produce 15,000 units. This level of activity required 50 setups at a cost of $20,000 plus $400 per setup. Actual production was 16,000 units, requiring 55 setups. Actual setup cost was $45,000. What is the static budget amount for total setup costs? A) $26,000 B) $40,000 C) $45,000 D) $65,000 43. Holy Smokes Company has the following information available: Budgeted cost of direct materials at 1,000,000 units $1,000,000 Budgeted cost of direct materials at 950,000 units $950,000 Actual cost of direct materials at 950,000 units $1,000,000 Actual level of output(units) 1,000,000 Planned level of output(units) 1,000,000 The cost driver of product costs is units of output. What is the flexible budget variance for direct material costs? A) $25,000 Unfavorable B) $50,000 Unfavorable C) $25,000 Favorable D) $50,000 Favorable