0.

A manufacturing company uses a standard costing system in which standard machine-hours (MHs) is the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator level of activity	7,800	MHs
Overhead costs at the denominator activity level:
Variable overhead costs	$42,900
Fixed overhead cost	$85,800

The following data pertain to operations for the most recent period:

Actual hours	8,000	MHs
Standard hours allowed for the actual output	7,644	MHs
Actual total variable manufacturing overhead cost	$46,800
Actual total fixed manufacturing overhead cost	$84,730

The fixed manufacturing overhead budget variance for the period is closest to:

$3,916 U

$3,900 F

$646 F

$1,070 F

11.

A manufacturing company uses a standard costing system in which standard machine-hours (MHs) is the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator level of activity	6,500	MHs
Overhead costs at the denominator activity level:
Variable overhead costs	$31,680
Fixed overhead cost	$89,220

The following data pertain to operations for the most recent period:

Actual hours	6,700	MHs
Standard hours allowed for the actual output	6,684	MHs
Actual total variable manufacturing overhead cost	$30,860
Actual total fixed manufacturing overhead cost	$97,400

The overhead applied to products during the period was closest to: (Do not round intermediate calculations. Round your answer to the nearest dollar amount.)

$124,620

$124,322

$120,900

$121,880