The Total Traceable Costs of the Account Billing Activity Centre

Multiple Choice

The total traceable costs of the account billing activity centre is $245,000. Cost behaviour analysis indicates that fixed costs are $75,000. Activity analysis indicates that the cost driver for account billing activity is the number of lines printed, and the total lines printed is 2,500,000.
-If the total sales activity variance was $15,000 favourable, and the total master-budget variance was $17,500 favourable, then the total flexible-budget variance must have been

A) $32,500 favourable.
B) $ 2,500 favourable.
C) $ 2,500 unfavourable.
D) undeterminable.