A Moving to another question will save this response. Question 11 The benefits of using the ABC costing system are higher if the company Has low Indirect costs Has high direct costs that are unit level Produces only one product. Has high indirect costs and produces many different products or services that use differing amounts of resources. A Moving to another question will save this response. Moving to another question will save this response. Question 12 Barlow Company had the following results for November 2011. Sales Revenues Variable Expenses Fixed expenses ACTUAL 465,000 280,000 165.000 FLEXIBLE BUDGET 450,000 270.000 170.000 MASTER BUDGET 500,000 300,000 170.000 Operating Income 20.000 10,000 30,000 How much was the volume variance for operating income? $10.000 F $10.000 U $20.000 F $20,000 U