11 Miguez Corporation makes a product with the following standard costs: Standard Quantity or Standard Cost Per Hours Standard Price or Rate Unit 8 01-20-41 Direct materials 2.3 liters $ 7.00 per liter $ 16.16 Direct labor 0.7 hours $ 22.00 per hour $ 15.40 Variable overhead 0.7 hours $ 2.00 per hour $ 1.40 =Book The company budgeted for production of 2,600 units In September, but actual production was 2.500 units. The company used 5,440 liters of direct material and 1.680 direct labor-hours to produce this output. The company purchased 5,800 liters of the direct material at $7.20 per liter. The actual direct labor rate was $24.10 per hour and the actual variable overhead rate was $1.90 per hour. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead efficiency variance for September Is: Multiple Choice $140 F O $133 F O $140 U O $133 UEagleson Company's quality cost report is to be based on the following data: 12 Net cost of scrap $ 75, 000 Liability arising from defective products $ 32, 000 Warranty repairs and replacements $ 80, 000 X 01:20:20 Re-entering data because of keying errors $ 75, 900 Supplies used in testing and inspection $ 18, 009 Quality data gathering, analysis, and reporting $ 62, 000 Final product testing and inspection $ 21, 090 Test and inspection of in-process goods $ 44, 000 eBook Systems development $ 45, 000 What would be the total external failure cost appearing on the quality cost report? Multiple Choice O $262,000 O $112,000 O $155.000 $451,000