Variable manufacturing overhead is applied to products on the basis of standard direct labor-hours. If the labor efficiency variance is favorable, the variable overhead efficiency variance will be: 01:25.06 Multiple Choice favorable. unfavorable. zero 6 Which of the following costs are always irrelevant in decision making? Multiple Choice 01:24:47 avoidable costs sunk costs opportunity costs fixed costs Product U23N has been considered a drag on profits at Jinkerson Corporation for some time and management is considering discontinuing the product altogether. Data from the company's budget for the upcoming year appear below 7 Sales Variable expenses Pixed manufacturing expenses Fixed selling and administrative expenses $730,000 $350,000 234,000 161,000 01.24:20 In the company's accounting system all fixed expenses of the company are fully allocated to products. Further i has revealed that $144,000 of the fixed manufacturing expenses and $ expenses are avoidable if product U23N is discontinued. The financial advantage (disadvantage) for the company of eliminating this product for the upcoming year would be: 93,00 0 of the fixed selling and administrative Multiple Choice Multiple Choice 7 $15,000 01:24:01 $143,000 ($143,000) ($15,000)