95.Sales volume variances are attributable to differences between planned and actual activity volumes, as well as differences in selling price.
True False
96.The total sales variance includes both price and volume variances.
True False
97.Flexible budget amounts for variable costs and revenues come from multiplying standard per unit amounts by the planned volume of production.
True False
98.Under all circumstances, unfavorable variances are bad; favorable variances are good.
True False
99.Unfavorable flexible budget variances are those that are the result of lower than expected sales volume.
True False
100.In general, budget variances should not be used to single out managers for praise or punishment.
True False
101.Two budgeting games sometimes played by employees are building in budget slack and making the numbers.
True False
102.A favorable flexible budget materials variance may indicate that the price per unit of materials was lower than expected and that less material was used than expected or either of these.
True False
103.Lax standards make allowances for normal material waste and spoilage.
True False
104.The best standards to include in a standard cost system are ideal standards.
True False