Top management's reactions to a difference between budgeted and actual sales often depends on whether the difference is favorable or unfavorable. Whether management anticipated the difference. The materiality of the differences. The personality of the top managers. If a company plans to sell 48,000 units of a product but actually sells 60,000 units, the most appropriate comparison of the cost data associated with the actual sales will be by a budget based on the original planned level of activity. $4,000 units of activity. 60,000 units of activity. 48,000 units of activity. Anthony Roofing's budgeted manufacturing costs for 50,000 squares of shingles are: Fixed manufacturing costs $30,000 Variable manufacturing costs $20,000 square Anthony produced 40,000 squares of shingles during March. How much are budgeted total manufacturing costs in March for the 40,000 squares of shingles? $800,000 $1, 030,000 $1,000.000 $830,000 The master budget of Carpenter Company shows that the planned activity level for next year is expected to be 100,000 machine hours. At this level of activity, the following manufacturing overhead costs are expected: Indirect labor $480,000 Machine supplies 120,000 Indirect materials 140,000 Depreciation on factory building 100,000 Total manufacturing overhead $840,000 A flexible budget for a level of activity of 120,000 machine hours would show total manufacturing overhead costs of $988,000. $840,000. $1,008,000. $908,000. T F if the actual cost is less than the standard cost, the difference is favorable. A standard cost is a cost which is paid for a group of similar products. the average cost in an industry. a predetermined unit cost. the historical cost of producing a product last year