Please answer all

21. Gladstone Footwear Corporation's flexible budget cost formula for supplies, a variable cost, is $2.83 per unit of output. The company's flexible budget performance report for l ast h showed a $9,555 unfavorable spending variance for supplies. During that month, 19,500 units were produced. Budgeted activity for the month had been 19,300 units The actual cost per unit for indirect materials must have been closest to: A. $3.32 B. $3.81 C. $2.83 D. $3.85 22. March, April and May inventory purchases are expected to total $100,000, $120,000 and $125,000, respectively. A total of 80% of purchases are on credit and 20% are paid in cash at the time of the purchase. A total of 60% ofcredit purchases are paid in the month of the sale and 40% are paid in the following month. If a pro forma balance sheet is created for the end of May, what would be the Accounts Payable balance? A. $40,000 B. $50,000 C. $72,000 D. $80,000 23. The Bill of Materials as well as normal spoilage and waste that occur during production should be taken into account when calculating a Practical Standard Quantity of Direct Materials to be used in production. A. True B. False 24. Which department should usually be held responsible for an unfavorable materials price variance A. Production. B. Materiais Handling C. Engincering