Actual direct labor-hours . Favorable direct labor rate variance . Standard direct labor rate per hour .

Actual direct labor-hours …………………….. Favorable direct labor rate variance ………. Standard direct labor rate per hour ………… What was Bates” total actual direct labor cost for March? A) $117,600 B) $118,000 C) $134,000 D) $134,400 24. When using a flexible budget, what will occur to fixed costs as the activity level increases within the relevant range? A) fixed costs per unit will decrease. B) fixed costs per unit will remain unchanged. C) fixed costs per unit will increase. D) fixed costs are not considered in flexible budgeting.

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