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Pany produces 2,500 units. Each unit was expected to require 2 labor hours at a cost of PN 4750 worked. Direct labor is measured in labor hours, What is the flexible budget variance for direct labor? A) $2,250 Favorable B)$7,500 D) $2,250 Unfavorable C) $7,500 Unfavorable 8) Jeff Olson Com Budgeted cost of direct materials at 900,000 units $900,000 Budgeted cost of direct materials at 820,000 units $820,000 Actual cost of direct materials at 820,000 units Actual level of output(units) Planned level of outpu 900,000 The cost driver of product costs is units of output. What is the flexible budget variance for direct material costs? A) $20,000 Unfavorable C) $60,000 Favorable Do $20,000 Favorable 9) Which statement would NOT be a reason for a flexible budget variance? A) Amount of labor used per unit of output was different than expected. B) Labor prices were different than expected. C) Actual volume of activity was different than expected. D) Material prices were different than expected. 10) The following information is for Brooklyn Corporation: Standard price per unit of input Actual price per unit of input Standard inputs per unit of output Actual units of input 9,000 pounds Actual units of output 3,000 units What is the direct material price variance? A) $18,000 Favorable B) $18,000 Unfavorable D$6,000 Unfavorable C) $6,000 Favorable 11) The following information is for Euclid Corporation: Direct measured in pounds) Standard price per unit of input $25 Actual price per unit of input Standard inputs per unit of output Actual units of input 8,300 pounds Actual units of output 2,770 units What is the direct material usage variance? A) $8300 Unfavorable B) $250 Unfavorable C S250 Favorable