need some help on these 3 questions please?

Which of the following statements is true regarding budgets? Managers use variance analysis to compare actual outcomes to the budget to evaluate performance and solve issues that caused the variances. Variances resulting from comparison of actual and budgeted amounts will always require management to take corrective action. Actual numbers should never be compared to budgets, since budgets are simply estimates. Management should set expectations high and unattainable so that employees will be motivated to reach the goals set. Ivanhoe Candles produces and sells custom candles, Last month it had the following product sales volume and pricing data: What is the flexible budget variance for Ivanhoe Candles? $12 favorable $24 favorable $24 unfavorable $12 unfavorable Sheridan Candles produces and sells custom candles. Last month it had the following product sales volume and pricing data: What is the sales activity variance for Sheridan Candles? $45 favorable $96 unfavorable $96 favorable $45 unfavorable