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A. $2,543.75 unfavorable b. $2,875.00 unfavorable c. $3,803.25 favorable d. $4,218.75 favorable 120. In flexible budgets, costs that remain the same regardless of the output levels within the relevant range are a. allocated costs. Actual performance and budgeted performance for the company is shown below: ACTUAL Actual output: (in units) Direct Materials: Materials costs Input purchased and used Actual price per input Direct Manufacturing Labor: Labor costs Labor-hours of input Actual price per hour Direct Marketing Labor: Labor costs Labor-hours of input Actual price per hour 119. What is the price variance of the direct materials? A. $2,543.75 unfavorable b. $2,875.00 unfavorable c. $3,803.25 favorable d. $4,218.75 favorable 120. In flexible budgets, costs that remain the same regardless of the output levels within the relevant range are a. allocated costs. B. budgeted costs. C. fixed costs. D. variable costs. Page 40 121. In order to properly record a fixed manufacturing overh
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