10 A performance report prepared based on a 10% increase in sales would only be appropriate if A. all cost were fixed B. all cost were variable C. all cost were mixed D. all cost were variable or mixed E. all cost were fixed or mixed The following M/C are 4 points each. 11. Using the standard costs of $5 per pound and10 pounds bag of chocolate for each unit which is a box of chocolates, and the following actual cost and usage data, compute the direct materials quantity variance. irect materials purchased and used 99,000 pounds ce paid for direct materials $4.00 per pound Number of good units produced 9,000 units a. $45,000 (F) b. $45,000 (U) c. $54,000 (F) d. $99,000 (F)