13. Russo Corporation manufactured 17,000 air conditioners during November. The overhead cost-allocation rate is $35.50 per machine-hour. The following variable overhead data pertain to November:

	Actual		Budgeted
Production	17,000	units	19,000	units
Machine-hours	8,325	hours	9,500	hours
Variable overhead cost per machine-hour	$35.00		$35.50

What is the variable overhead efficiency variance?

Question content area bottom

Part 1

A. $4,750.00 favorable

B. $4,750.00 unfavorable

C. $6,212.50 unfavorable

D. $6,212.50 favorable

14. Jalbert Incorporated planned to use materials of $11 per unit but actually used materials of $15 per unit, and planned to make 1,560 units but actually made 1,730 units.

The

flexiblebudget

amount for materials is ________.

Question content area bottom

Part 1

A. $25,950

B. $19,030

C. $23,400

D. $17,160