Question 23 (4 points) Craftworks Company builds high-quality wooden bookshelves. Each bookshelf is budgeted to require 45 feet of lumber, and the expected cost of lumber is $3.50 per foot. Craftworks budgeted 400 bookshelves to be made in December, but 500 bookshelves were actually made using 23,500 feet of lumber purchased at a cost of $3.00 per foot. What is the flexible budget variance for direct materials for December?Question 13 (4 points) KitchenPro makes and sells high-end food processors. KitchenPro produces two kinds of food processors: Standard and Deluxe. KitchenPro is interested in how to best utilize available capacity. Given the following information, how many of each food processor should KitchenPro produce if there are only 5,000 production hours available