plz help with these 2

4. . If the actual amount of Net cash flow from financing is 8180 and budget amount of Net cash flow from financing 5900 and the actual payment to creditors is 2000 and the budget payment to creditors 3000 so what is the variance for payment to creditors based on the previous information (1.5 Points) A. 3000 Favorable B. 3000 Unfavorable C. 2280 Favorable D. 2280 Unfavorable 5. How are the units to be produced in any given period calculated (1.5 Points) c. Units needed for sales + units in beginning inventory - desired ending inventory b. Units needed for sales + desired ending inventory d. Units needed for sales + desired ending inventory - units in beginning inventory