Multiple Choice Question 83 A company's planned activity level for next year is expected to be 100000 machine hours. At this level of activity, the company budgeted the following manufacturing overhead costs: Fixed Variable Indirect materials Indirect labor Factory supplies $40000 80000 12000 Depreciation Taxes Supervision $50000 10000 40000 es A flexible budget prepared at the 90000 machine hours level of activity would show total manufacturing overhead costs of O $118800. O $174600. O $218800. O $132000. Multiple Choice Question 115 Given below is an excerpt from a management performance report: Budget $1100000 Contribution margin Controllable fixed costs Actual $1140000 $860000 Difference $40000 $40000 $900000 The manager's overall performance O is equal to expectations. O cannot be determined from information given. O is 40% above expectations. O is 40% below expectations. Multiple Choice Question 123 The area manager of the Red, White, and Brew Restaurants is considering two possible expansion alternatives. The required investments, expected controllable margins, and the ROIs of each are as follows: ROI Project Phoenix Chicago Investment $120,000 $540,000 Controllable Margin $30,000 $50,000 25% 9.25% The Red, White, and Brew segment has currently $2,000,000 in invested capital and a controllable margin of $250,000. Which one of following projects will increase the Red, White, and Brew division's ROI? O Both the Phoenix and Chicago options O Only the Phoenix option O Only the Chicago option O Neither the Phoenix nor the Chicago options