Tab - erhead can be calculated as 3. The Standard Cost Driverage for vare Select one: a Split Cost Actual Application Mate b. Split Cost/Standard Application Rate Actual Cost / Standard Application rate d Standard Cost/Actual Application Rate e None of the above Caps Loch ht SS. Under estimating production levels will likely lead to Select one: a. Unfavorable flexible budget variances b. Favorable flexible budget variances C Unfavorable static budget variances d. Favorable static budget variances e. None of the above 56. Which of the following is needed in order to prepare the flexible bude performance report? Select one: a. Standard variable overhead cost driver usages b. Actual production levels c. Actual overall variable costs d. Budgeted per-unit direct materials costs e. All of the above 37. Which of the following are not reasons to involve lower management in making business decisions? Select one: a. Allows upper management to concentrate more on overall strategy and business development without being involved in the minutia of the day-to- day operations b. Provides on-the-job training to less-experienced managers, allowing them to make mistakes and grow c. Encourages job satisfaction among lower-level employees d. Allows managers to set expectations for their departments, without having to consider the goals and capacity of other departments e. All of the above are reasons to involve lower management 38. Which of the following managers would be most concerned about a segment's ROA? Select one: a. Cost Center Manager b. Profit Center Manager c. Investment Center Manager d. Human Resources Manager e. None of the above