[The Following Information Applies to the Questions Displayed Below

question 40

Multiple Choice

[The following information applies to the questions displayed below.]
Skelton Corporation had planned to produce 50,000 units of product during the first quarter of the current year.The company prepared the following budget on May 1:
During the first quarter,Skelton produced 60,000 units and incurred total manufacturing costs of $184,000.
-Which of the following amounts should not be included in Skelton's flexible budget at a 60,000-unit level?

• A)Direct materials used,$43,200
• B)Direct labor,$54,000
• C)Variable overhead,$27,000
• D)Fixed manufacturing overhead,$70,200

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