need questions a & b

Safety Works manufacturers safety whistle keychains. They have the following information available 1 prepare their master budget: Operating Expenses Variable Operating Costs $1.00 per unit sold Fixed Operating Costs $234,000 Other Info: Units produced in 2020 48.000 46,500 Units sold in 2020 Safety Works sells each whistle for $12. It's been determined that each unit costs $6.75 to manufacture. How much is total budgeted operating expenses for the year ended 2020? (...) OA. $282,000 OB. $280,500 OC. $234,000 O D. $94,500 Delicious Desserts makes cupcakes and cookies. The company gathered the following information for the current year regarding its use of flour and butter (flour is a direct material for cupcakes and butter is a direct material for cookies): Flour (Direct Materials) Cupcakes Butter (Direct Materials) Cookies Standard quantity per batch 5 lbs. 3 lbs. ? Standard Price (SP) per pound $0.50/lb. Actual quantity purchased (AQP) and used per batch (pounds) ? 5 lbs. Actual Price (AP) paid $1.00/lb $4.84/lb. Price variance $400 U $1,800 U Quantity variance $422 F ? OA. $822 unfavorable. OB. $22 unfavorable OC. $822 favorable O D. $22 favorable