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1  In analysis of flexible budget variances, direct materials price variance reflects the effects of ________

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1 

In analysis of flexible budget variances, direct materials price variance reflects the effects of ________.

Select one:

a. changing input prices, holding the quality of outputs constant

b. changing input prices, holding the quantity of inputs constant

c. changing input quantities, holding the input price constant

d. changing input quantities, while changing the input price

2  

HELEEN Manufacturing Company prepares master budget for the next year. The company had the following information available: Expected Costs and Selling Price Based on 5,000 units: Variable manufacturing costs per unit $32 Fixed manufacturing costs per unit $20 Selling price per unit $70 Expected production level 5,000 units In the flexible budget at 4,000 units, what is the total manufacturing cost?