At 9,000 direct labor hours, the flexible budget for indirect materials is $27,000. if $28,000 of indirect materials costs are incurred at 9,200 direct labor hours, the flexible budget report should show the following difference for indirect

Variance will be $400

Explanation:

We have given number of labor hour = 9000

Budget for indirect material = $27000

Indirect material cost  

We have given that there are 9200 direct labor hours

So budgeted cost = 9200×3 = $27600

We have given indirect material cost = $28000

So variance = $28000-$27600 = $400

since the options are not listed, when you are working on your budget you should also add water, tv, internet, miscellaneous and your 'fun' money for in your budget. when budgeting, you need to allow for fun money, and mis/accidental money so that you stick to the budget and not go crazy because you feel strapped to the budget.

answer (b); /// a method of measuring the opinions of a large group of people by selecting a subset of the larger group, asking them a set of questions and then generalizing those responses;