1.) Georgia, Inc. has collected the following data on one of its products. The direct materials price variance is:

Direct materials standard (3 lbs @ $1/lb)	$3	per finished unit
Total direct materials cost varianceunfavorable	$22,250
Actual direct materials used	100,000	lbs.
Actual finished units produced	25,000	units

2.) Milltown Company specializes in selling used cars. During the month, the dealership sold 32 cars at an average price of $16,000 each. The budget for the month was to sell 30 cars at an average price of $17,000. Compute the dealership's sales volume variance for the month.

3.)

The following information relating to a company's overhead costs is available.

Budgeted fixed overhead rate per machine hour	$	2.00
Actual variable overhead	$	100,000
Budgeted variable overhead rate per machine hour	$	4.00
Actual fixed overhead	$	15,000
Budgeted hours allowed for actual output achieved		37,000

Based on this information, the total overhead variance is:

4.) Based on a predicted level of production and sales of 29,000 units, a company anticipates total variable costs of $113,100, fixed costs of $52,200, and operating income of $147,030. Based on this information, the budgeted amount of contribution margin for 27,000 units would be: