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The following information is for Brankov Corporation: 48) Direct Materials (measured in pounds) Standard price per unit of input $20 Actual price per unit of input $18 Standard inputs per unit of output 3 pounds Actual units of input 8, 300 pounds Actual units of output 2, 770 units What is the flexible budget variance for direct materials? $16, 400 Unfavorable $16, 800 Unfavorable $16, 400 Favorable $16, 800 Favorable At 60,000 machine hours, Norwall Company's static budget for variable overhead costs is $180,000. 49) At 60,000 machine hours, the company's static budget for fixed overhead costs is $300,000. Machine hours are the cost driver of all overhead costs. The static budget is based on 60,000 machine hours. At 60,000 machine hours, the company produces 40,000 units. The following data is available: Actual units produced and sold 42,000 Actual machine hours 64,000 Actual variable overhead costs $185, 600 Actual fixed overhead costs $302, 400 What is the variable overhead spending variance? $1,000 Unfavorable $56, 400 Unfavorable $1.000 Favorable $6, 400 Favorable The flexible budget variance for variable overhead costs is composed of a(n) ____ variance and 50) ____ a(n) ___variance. quantity; efficiency spending; rate spending; efficiency efficiency; effective