35.The budgeted costs for X Co for June are as follows:
If the budget is flexed for 30,000 units what will be the budgeted total cost?
A.$730,000
B.$770,000.
C.$830,000
D.$1,005,000
答案:$830,000
Materials and labour are variable costs.
Materials cost per unit = $ 120,000 / 20,000 units = $6 per unit
L abour cost per unit = $200,000 / 20,000 units = $10 per unit .
Fixed overheads are fixed costs so do not vary with volume of activity.
