A Flexible-Budget Variance Is $600 Favorable for Unit-Related Costs

Multiple Choice

A flexible-budget variance is $600 favorable for unit-related costs. This indicates that costs were ________.

A) $600 more than the master budget
B) $600 less than for the planned level of activity
C) $600 more than standard for the achieved level of activity
D) $600 less than standard for the achieved level of activity