When variable overhead spending variance is unfavorable, it can be safely assumed that $\_\_\_\_\_\_\_\_.$

Group of answer choices

A$.$ actual rate per unit of cost$-$allocation base is higher than budgeted rate

B$.$ actual quantity of cost$-$allocation base used is higher than budgeted quantity

C$.$ actual rate per unit of cost$-$allocation base is lower than budgeted rate

D$.$ actual quantity of cost$-$allocation base used is lower than budgeted quantity

What is the flexible$-$budget amount?

Group of answer choices

A$.$ $$250,000$

B$.$ $$200,500$

C$.$ $$258,300$

D$.$ $$204,700$

A$.$

B$.$

C$.$

D$.$