QUESTION 41 The management of Watchdog Security Systems has calculated the following variances: irect materials cost variance irect materials efficiency vari irect labor cost variance rect labor efficiency variance otal variable overhead variance otal fixed overhead variance $9000 7500 What is the total direct labor variance of the company? $27,500 F $3500 F O $10,500 F O $15,500 F QUESTION 45 The static budget, at the beginning of the month, for Divine Dcor Company, follows: Static budget: Sales volume: 1500 units; Sales price: $70.00 per unit Variable costs: $32.00 per unit; Fixed costs: $38,000 per month Operating income: $19,000 Actual results, at the end of the month, follows: Actual results: Sales volume: 990 units; Sales price: $75.00 per unit Variable costs: $35.00 per unit: Fixed costs: $33,000 per month Operating income: $6600 Calculate the flexible budget variance for sales revenue. $6980 F $4950U $4950F $6980 U