Which of the following drafts is payable on presentation to the drawee?

Expenses that are incurred directly in the selling of merchandise.

What will be an ideal response?

Chambers, Inc. uses flexible budgets. At normal capacity of 16,000 units, budgeted manufacturing overhead is: $64,000 variable and $180,000 fixed. If Chambers had actual overhead costs of $250,000 for 18,000 units produced, what is the difference between actual and budgeted costs?

a) $2,000 favorable. b) $6,000 unfavorable. c) $8,000 favorable. d) $2,000 unfavorable.