0.5 QUESTION 20 Using the incomplete Master Budget (at 100 hours) below, calculate the total contribution margin on the Flexible Budget (at 120 hours) Master Budget Flexible Budget (100 hours) (120 hours) Sales Revenue $2,000 2 Total Variable Costs $500 12 Total Fixed Costs $1,000 Total Contribution Margin at 120 hours = 0.5 QUESTION 21 Match the balanced Scorecard performance measure with the correct focus, Net income, return on equity, and current ratio, A. Innovation B. Hours spent, materials waste, production time, and Internal Processes defect rates C. Customer D. Financial