When preparing the cash budget, all the following should be considered except Oa. cash receipts from customers Ob. cash payments for equipment Oc. cash payments to suppliers Od. depreciation expense The primary difference between a static budget and a flexible budget is that a static budget Oa. is suitable in a volatile demand situation while a flexible budget is suitable in a stable demand situation Ob. is concerned only with future acquisitions of fixed assets, whereas a flexible budget is concerned with expenses that vary with sales Oc. includes only fixed costs, whereas a flexible budget includes only variable costs Od. is a plan for a single level of activity, whereas a flexible budget adjusts for changes in the activity level The direct materials quantity variance is the difference between the Oa. actual quantity at the standard price and the standard costs Ob. actual costs and the standard price at the standard quantity Oc. actual costs and standard costs Od. standard quantity and the actual quantity