The following data relate to direct materials costs for November Actual costs Standard costs What is the direct materials price variance? $2, 250 favorable $2, 250 unfavorable $2, 300 favorable $1, 700 unfavorable The controllable variance measures: operating results at less than normal capacity the efficiency of using variable overhead resources operating results at more than overhead resources control over fixed overhead costs The unfavorable volume variance may be due to all but the following factors: failure to maintain an even flow of work machine breakdowns Unexpected increases in the cost of utilities failure to obtain enough sales orders Accountants prefer the variable costing method over absorption costing method for evaluating the performan of a company because by using the absorption costing method, income could appear to be higher by producing more inventory. by using the absorption method, more sales will be generated. by using the variable costing method, the cost of goods sold will be higher as more units are manufactured and sales remain the same. by using the variable costing method, all fixed and variable costs are included in the unit cost of the product manufactured. If the unit selling price is $16, the unit variable cost is $12, and fixed costs are $160, 000, what are the breakeven sales (units)? 5, 714 units 10, 000 units 13, 333 units 40, 000 units Based on the data presented in Question 29, how many units of sale would be required to realize income from operations of $20, 000? 11, 250 units 35, 000 units 40, 000 units 45, 000 units