Western Outfitters projected sales of 73,000 units log the year 2015 at a unit sale price of S1200. Actual vales in 2013 was 72,000 units, at $14.00 per unit. Variable costs were budgeted at $4.00 per unit; actual variable cost was $4.75 per unit. Budgeted fixed costs totaled $375,000 while actual fixed costs amounted to $400,000. What is the flexible budget variance for operating income? $48,000 unfavorable $65,000 favorable $65,000 unfavorable D) $41,000 favorable Western Outfitters projected sales of 75,000 units for the year 2015 at a unit sale price of $12.00. Actual sales in 2015:72,000 units, at $14.00 per unit. Variable costs were budgeted at $4.00 per unit- actual variable cost was $4.75 per unit. Budgeted fixed costs totaled $375,000 while actual fixed costs amounted to $400,000. What is the sales volume variance for operating income? $41,000 unfavorable $24,000 unfavorable $24,000 favorable $65,000 unfavorable Mountain Sports Equipment Company projected sales of 78,000 units at a unit sale price of $12 for the year 2015. Actual sales of 2015 were 75X100 units at $14 per unit. Variable costs were budgeted at $3 per unit; actual amount was M per unit. Budgeted fixed costs totaled $375,000. while actual fixed costs amounted to $400,000. What is the flexible budget variance for variable expenses? $78,000 unfavorable $75,000 unfavorable $75,000 favorable $78,000 favorable Emerald Marine Stores Company manufactures decorative fittings for luxury yachts that require I highly skilled labor, and special metallic materials emerald uses standard costs to prepare its flexible | budget. For the first quarter of 2015, direct patronal and direct labor standards for one of their popular products were as follows: Direct materials 3 pounds per unit. $4 per pound Direct labor: 4 hours per unit' $20 per hour 11 Emerald produced 5.000 units, luring the quarter. At the end of the quarter, an examination of tlx- labor I costs showed that the company used 25.000 direct labor hours and actual total direct labor costs were $375,000. Calculate the direct labor cost variance $125,000 Favorable $300.000 Favorable $300,000 Unfavorable $125.000 Unfavorable