Majestic Corporation manufactures wheel barrows and uses budgeted machine hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data: Budgeted output units Budgeted machine - hours Budgeted variable manufacturing overhead costs for 30,700 units 30,700 units 16,885 hours $337,700 Actual output units produced Actual machine - hours used Actual variable manufacturing overhead costs 33,700 units 14,800 hours $435,680 What is the flexible - budget variance for variable manufacturing overhead? A. $97,980 favorable O B. $64,980 favorable C. $97,980 unfavorable D. $64,980 unfavorable Daniels Corporation used the following data to evaluate their current operating system. The company sells items for $17 each and had used a budgeted selling price of $18 per unit. Units sold Actual 290,000 units $900,000 $60,000 Budgeted 277,000 units $887,000 $51,000 Variable costs Fixed costs What is the static budget variance of operating income? A. $78,000 favorable B. $69,000 unfavorable C. $69,000 favorable D. $78,000 unfavorable Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $14 each and used a budgeted selling price of $14 per unit. Units sold Actual 45,000 units $166,000 $46,000 Budgeted 34,000 units $152,000 $49,000 Variable costs Fixed costs What is the static budget variance of variable costs? A. $11,000 unfavorable B. $14,000 unfavorable O C. $3,000 favorable OD. $11,000 favorable