Strikes are illegal in the private sector

Underwater Sports Equipment Company projected sales of 79,000 units at a unit sales price of $12 for the year

Actual sales for the year were 75,000 units at $14 per unit. Variable costs were budgeted at $3 per unit, and the actual amount was $5 per unit. Budgeted fixed costs totaled $387,000, while actual fixed costs amounted to $450,000. What is the flexible budget variance for variable costs? A) $158,000 unfavorable B) $150,000 unfavorable C) $150,000 favorable D) $158,000 favorable

The cost of operating the common manufacturing facility is a(n) _____

A) opportunity cost B) traceable cost C) non-traceable cost D) sunk cost E) differential cost