Hello can someone help me please in the mcq number two

lexible budgets reflect company s anticipated costs based on variations in: activity levels. B. flation rates. managers anticipated capital acquisitions. standards. D. E. Answer: a 2. Lantern Corporation recently prepared a manufacturing cost budget for an output of 50.000 units, as follows: Direct materials Direct labor $100,000 50,000 Variable overhead Fixed overhead 75,000 100,000 Actual units produced amounted to 60,000. Actual costs incurred were: direct materials, S110,000; direct labor, $60,000; variable overhead, $100,000; and fixed overhead, $97,000. If Lantern evaluated performance by the use of a flexible budget. a performance report would reveal a total variance of: A. $27,000 unfavorable.. B. $42.000 unfavorable. C. $3,000 favorable. D. $23,000 favorable. E. none of the above amounts. The relationship between activity and total budgeted overhead cost is represented by