Trois Elles Corporation recently prepared a manufacturing cost budget for an output of 58,000 units, as follows:

Direct materials	$116,000
Direct labor	58,000
Variable overhead	87,000
Fixed overhead	116,000

Actual units produced amounted to 68,000. Actual costs incurred were: direct materials, $117,000; direct labor, $68,000; variable overhead, $116,000; and fixed overhead, $113,000. If Trois Elles evaluated performance by the use of a flexible budget, a performance report would reveal a total variance of (Round intermediate calculations to 2 decimals and the final answer to the nearest dollar amount.):

$8,000 favorable.

$5,000 favorable.

$44,000 unfavorable.

$37,000 unfavorable.

None of these.

Zin, Inc. is planning its cash needs for an upcoming period when 96,000 machine hours are expected to be worked. Activity may drop as low as 89,000 hours if some overdue equipment maintenance procedures are performed; on the other hand, activity could jump to 105,000 hours if one of Zin's major competitors likely goes bankrupt. A flexible cash budget to determine cash needs would best be based on:

105,000 hours.

96,000 hours.

89,000 hours.

89,000 hours and 105,000 hours.

89,000 hours, 96,000 hours, and 105,000 hours.

Gourmet Restaurants has the following flexible-budget formula:

Y = $14 PH + $540,000 where PH is defined as process hours. What is Gourmet's budgeted total cost if its process hours equal 27,000?

$378,000.

$540,000.

$918,000.

$1,458,000.

Answer cannot be determined from the information provided.