cheet 13. The primary difference a static budgct between a static budget and a flexsble busdget is that. a b is a plarable costs a Dexible b. is a plan for a single level of production ncludes only a includes only fixed costs, whereas a lexible budget i eral plans (one for each of several production levels) is concemed only with future acquisitions xed assets, whereas Sexible budget is concerned with expenses that vary with sales t be changed after the period begins, whereas a flexible budget can be changed after the period begins 14 Mixed costs contain both a. produet and period costs b. fixed and variable costs c, direct and indirect costs d controllable and noncontrollable costs 15. If variable overhead variances are unfavorable, then a. debit the unfavorable amount to cost of goods sol b credit the unfavorable amount to cost of goods sold c debit the account for variable overhead variance d. credit the account for variable overhead variance 16, which of the following costs is an indirect product cost? a. sales salaries b. property taxes on plant facilities c wages of assembly workers d. raw materials used 17. Total contribution margin is calculated by subtracting a. cost of goods sold from revenues b. fixed costs from revenues c. total manufacturing costs from total revenues d. total variable costs from total revenues 18. A debit to Raw Materials indicates a. raw materials were purchased b. raw materials were requisitioned c. raw materials were put into production d. raw materials were ordered e. both b and c