1) The fixed manufacturing overhead spending variance for December was:

2) The fixed overhead production-volume variance for December was:

3) What amount should be credited to the Allocated Manufacturing Overhead Control account for the month of December?

4) Under the 2-variance method, the flexible-budget overhead variance for December was:

5) Under the 3-variance method, the spending variance for December was:

Sebastian Company, which manufactures electrical switches, uses a standard cost system and carries all inventories at standard. The standard manufacturing overhead costs per switch are based on direct labor hours and are shown below: Variable overhead (5 hours @ $12 per direct manufacturing labor hour) $60 Fixed overhead (5 hours @ $15* per direct manufacturing labor hour) $75 Total overhead per switch $135 *Based on capacity of 200,000 direct manufacturing labor hours per month The following information is available for the month of December 46,000 switches were produced although 40,000 switches were scheduled to be produced, .225,000 direct manufacturing labor hours were worked at a total cost of $5,625,000. Variable manufacturing overhead costs were $2,750,000. Fixed manufacturing overhead costs were $3,050,000