QUESTION 23 Amherst in produces markers. Due to an ink shortage the direct material costs to produce markers increased, Amherst ine's actual material cost for the period was 564,000. Their actual direct labor cost remained unchanged at $45.000. Their flexible budget's direa material cost for the actual volume achieved was $50,000 What is the flexible budget variance for direct material O a. 559,000 (U) 6. $19,000 (7) OC. $19,000 (U) Od. $14,000 (U) QUESTION 24 Albertville uses a standard cost system for each of its refineries. For the Louisiana refinery, the monthly fixedoverhead budget is $8,000 for a planned output of 5,000 barrels. For September, the actual fixed cost was $8,750 for 5,100 barrels. The fixed overhead flexible (spending) budget variance is: O a. S 800 Ob.$1,500F OC $ 750 U d. $ 875 F