Question $10($Mandatory$)(2\mathrm{.}5$ points$)$

The static budget for a given cost during a given accounting period was $$80,000.$ The actual cost for the period was $$72,000.$ Assuming this cost is controllable by the production manager, in can be concluded that the manager did a better$-$than$-$expected job in controlling the cost if the cost is:

a$)$ variable, and actual production was $90\%$ of budgeted production.

b$)$ variable, and actual production was $80\%$ of budgeted production.

C$)$ variable, and actual production equaled budgeted production.

d$)$ fixed, and actual production equaled budgeted production.