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| An organization that specializes in reviewing and editing technical magazine articles sets the following standards for evaluating the performance of the professional staff: Annual budgeted fixed costs for normal capacity level of 10,000 articles reviewed and edited: $600,000 ;Standard professional hours per 10 articles: 200 hours; Flexible budget of standard labor costs to process 10,000 articles: $10,000,000. The following data apply to the 9,500 articles that were actually reviewed and edited during the current year: Total hours used by professional staff: 192,000 hours ;Flexible costs: $9,120,000 ;Total cost: 9,738,000 .Using a flexible budget, the total cost planned for the review and editing of 9,500 articles should be A. $10,570,000. B. $10,100,000. C. $9,500,000. D. $10,070,000. |