XYZ Corp Produced 26,000 Units of Its Only Product

Multiple Choice

XYZ Corp. produced 26,000 units of its only product. Machine hours per unit are 2.8. The budget planned for 23,000 units. What are the budgeted machine hours and the flexible-budget machine hours, respectively?

A) 64,400 machine hours; 72,800 machine hours
B) 72,800 machine hours; 64,400 machine hours
C) 68,000 machine hours; 75,000 machine hours
D) 75,000 machine hours; 68,000 machine hours