Question 20 (1 point) A "flexible budget" variance analysis "isolates" variances by taking into account differences in material consumption versus budget fixed cost differences versus budget production/sales volume differences versus budget price differences versus budget Question 21 (1 point) True or False: "Variable" costing, with regards to inventory valuation, allows fixed manufacturing overhead costs incurred by a company to be assigned to inventory, but does not allow variable non-manufacturing costs to be assigned to inventory. True False