Melville Incorporated planned to use $37.50 of material per unit but actually used $36.75 of material per unit, and planned to make 1, 800 units but actually made 1, 600 units. The flexible-budget amount is: A) $60,000 B) $67, 500 C) $59, 200 D) $1, 200 The flexible-budget variance is: A) $7, 500 favorable B) $7, 500 unfavorable C) $1, 200 unfavorable D) $1, 200 favorable The sales-volume variance is: A) $7, 500 favorable B) $7, 500 unfavorable C) $1, 200 unfavorable D) $1, 200 favorable Hemberger Corporation currently produces baseball caps in an automated process. Expected production per month is 20,000 units, direct material costs are $3.00 per unit, and manufacturing overhead costs arc $46,000 per month. Manufacturing overhead is entirely fixed costs. What is the flexible budget for 10,000 and 20,000 units, respectively? A) $53,000; $83,000 B) $53,000; $106,000 C) $76,000; $106,000 D) None of these answers are correct