1. The following information was taken from the annual manufacturing overhead cost budget of Coen Company.

Variable manufacturing overhead costs $69,300

Fixed manufacturing overhead costs $41,580

Normal production level in labor hours 23,100

Normal production level in units 5,775

Standard labor hours per unit 4

During the year, 5,600 units were produced, 18,340 hours were worked, and the actual manufacturing overhead was $113,400. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Coen's total overhead variance is

c. $5,880 U.

2. The following information was taken from the annual manufacturing overhead cost budget of Coen Company.

Variable manufacturing overhead costs $69,300

Fixed manufacturing overhead costs $41,580

Normal production level in labor hours 23,100

Normal production level in units 5,775

Standard labor hours per unit 4

During the year, 5,600 units were produced, 18,340 hours were worked, and the actual manufacturing overhead was $113,400. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Coen's controllable overhead variance is

b. $4,620 U.

3. The following information was taken from the annual manufacturing overhead cost budget of Coen Company.

Variable manufacturing overhead costs $69,300

Fixed manufacturing overhead costs $41,580

Normal production level in labor hours 23,100

Normal production level in units 5,775

Standard labor hours per unit 4

During the year, 5,600 units were produced, 18,340 hours were worked, and the actual manufacturing overhead was $113,400. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Coen's volume overhead variance is

a. $1,260 U.

4. Sonic Corporation%u2019s variance report for the purchasing department reports 500 units of material A purchased and 1,200 units of material B purchased. It also reports standard prices of $2 for Material A and $3 for Material B. Actual prices reported are $2.10 for Material A and $2.80 for Material B. Sonic should report a total price variance of

c. $20 U.