1. A manufacturing company has a standard costing system based on machine hours (MHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator Level of Activity

6,100 MHs

Overhead Costs at the Denominator Activity Level:

Variable Overhead Cost

$35,075

Fixed Overhead Cost

$77,775

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

Actual Hours

6,300 MHs

Standard Hours Allowed for the Actual Output

5,994 MHs

Actual Total Variable Overhead Cost

$36,540

Actual Total Fixed Overhead Cost

$76,875

What was the variable overhead efficiency variance for the period, rounded to the nearest dollar?

$0

$2,075 unfavorable

$2.075 favorable

$1,760 unfavorable

2. A manufacturing company has a standard costing system based on machine hours (MHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator Level of Activity

6,100 MHs

Overhead Costs at the Denominator Activity Level:

Variable Overhead Cost

$35,075

Fixed Overhead Cost

$77,775

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

Actual Hours

6,300 MHs

Standard Hours Allowed for the Actual Output

5,994 MHs

Actual Total Variable Overhead Cost

$36,540

Actual Total Fixed Overhead Cost

$76,875

What was the fixed overhead budget variance for the period, rounded to the nearest dollar?

$452 favorable

$452 unfavorable

$900 unfavorable

$900 favorable

3. A manufacturing company has a standard costing system based on machine hours (MHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator Level of Activity

6,100 MHs

Overhead Costs at the Denominator Activity Level:

Variable Overhead Cost

$35,075

Fixed Overhead Cost

$77,775

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

Actual Hours

6,300 MHs

Standard Hours Allowed for the Actual Output

5,994 MHs

Actual Total Variable Overhead Cost

$36,540

Actual Total Fixed Overhead Cost

$76,875

What was the fixed overhead volume variance for the period, rounded to the nearest dollar?

$1,352 unfavorable

$1,389 unfavorable

$2,550 favorable

$3,902 unfavorable