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A. $28.00 b. $44.00 c. $80.00 d. $45.75 89. Which of the following variances is NOT equal to (the budgeted price of inputs) multiplied by (the total of the actual quantity of inputs used less the budgeted quantity of inputs allowed for actual output units)? A. efficiency variance b. price variance c. quantity variance d. usage variance 90. Which of the following lists a scorekeeping activity first, followed by an attention directing activity, followed by a problem-solving activity? A. recording sales to customers, customer returns, and accounts receivable. B. recording sales, comparing the financial advantages of leasing a fleet of vehicles, and highlighting rapidly growing markets where the company may be underfunding its investment. C. recording sales to customers, explaining ways to avoid cost overruns, and recording purchases from vendors. D. recording sales, highlighting rapidly growing markets where the company may be underfunding its investment, and comparing the financial

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