2. 3. [5 points). Mabel Inc. prepared the following static budget performance report for October 2022. Actual Results Static Budget Variance Sales units 120,000 125,000 5,000 U Sales dollars $624,000 $625,000 $1,000 U Variable costs 375,000 400,000 25,000 F Fixed costs 134,000 130,000 4,000 U Operating income 115,000 $5,000 $20,000 F The total flexible variance for operating income is {Show your calculations): A. rmpnw $20,000 favorable $29,000 favorable $29,000 unfavorable $8,000 favorable $8,000 unfavorable None of the answer is correct. [5 points). Aviel Inc. is a very successful company, and the demand to its products significantly exceeds its capacity. For optimal production allocation, products should be ranked based on: A. mmpnm Absorption cost per unit Variable cost per unit contribution margin selling price contribution margin per unit of the constrained resource gross margin [5 points). Amdocs Corporation required rate of return is 10% and has several divisions. Division A currently has a 16% return on investment {ROI}. The manager of Division A, who is evaluated based on ROI, would most likely reject an investment that is expected to return: A. B. C. D E. more than 10%. more than 16%. more than 10% but less than 16%. less than 16%. less than 10% [5 points). Amdocs Corporation required rate of return is 10% and has several divisions. Division B currently has a 16% return on investment {ROI}. The manager of Division 0, who is evaluated based on residual income, would most likely reject an investment that is expected to return: A. B C. D. E. more than 10%. more than 16%. more than 10% but less than 15%. less than 16%. less than 10%