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QUESTION 8 The Sydney Group uses flexible budgets. At normal capacity of 16,000 units, budgeted manufacturing overhead is 128,000 variable and 360,000 fixed. If Sydney had actual overhead costs of 500,000 for 18,000 units produced, what is the difference between actual and budgeted costs? O 4,000 unfavorable 4,000 favorable 0 12,000 unfavorable 16,000 favorable QUESTION 9 Betsy Union is the Pika Division manager and her performance is evaluated by executive management based on Division ROI. The current controllable margin for Pika Division is 46,000. Its current operating assets total 210,000. The division is considering purchasing equipment for 40,000 that will increase sales by an estimated 10,000, with annual depreciation of 10,000. If the equipment is purchased, what will happen to the return on investment for the division? An increase of 0.5% O A decrease of 0.5% O A decrease of 3.5% It will remain unchanged