A. A company's planned activity level for next year is expected to be 100,000 machine hours. At this level of activity, the company budgeted the following manufacturing overhead costs: Variable Indirect materials Indirect labor Factory supplies $120,000 160,000 20,000 Fixed Depreciation Taxes Supervision $50,000 10,000 40,000 A flexible budget prepared at the 90,000 machine hours level of activity would show total manufacturing overhead costs of A) $270,000. B) $360,000. C) $370,000. D) $300,000 B. A company developed the following per-unit standards for its product: 2 pounds of direct materials at $4 per pound. Last month, 1,000 pounds of direct materials were purchased for $3,800. The direct materials price variance for last month was A) $3,800 favorable. B) $200 favorable. C) $100 favorable. D) $200 unfavorable