14- Dunbar Footwear Corporation's flexible budget cost formula for supplies, a variable cost, is $2.67 per unit of output. Last month the company had a $9,604 favorable spending variance for supplies. During that month, 19,600 units were produced. Budgeted activity for the month had been 19,200 units. The actual cost per unit for indirect materials must have been closest to: A: $1.73 B $2.67 C) $2.18 D. $1.69 15. the budgeyer Medical Clinic measures its activity in terms of patient-visits. Last month, 1,220 patient-visits. The cost formula for administrative expenses is $4.70 per patientmonth the clinic's sper month. The actual administrative expenses is $4.70 per petiance for administrive expense was $24,400. Last A: $6,834F B: $2,770F C: $47F D: $6,881F 16- In November the company's budgeted production was 7,300 units, but the actual production was 7,100 units. The company used 1,490 direct labor-hours to produce this overhead based on direct labor-hours. Assuming that the standard variable overhead rate was $7 per direct labor hour, the variable overhead rate variance for November is: A: $568U B. $596U D: $568F What is the variable overhead efficiency variance for the month? A:$7,600F B: $2,835F C: $7,600 D: $7,425U 18- A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The corme stand overing Standard hours per unit of output Standard variable overhead rate The following data pertain to operations for the last month: 2.90DLH$10.65perDLH Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output What is the variable overhead rate variance for the month? A: $7,836 B: $7,555 C. $7,836F D: $7.555F 19. A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours. A: $7,161 B: $6,913F C: $3,192 D: $6,913 20- Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.20 hours per unit. The variable overhead rate standard is $9.30 per hour. In January the company produced 4,550 unit using 960 direct labor-hours. The actual variable overhead rate was $9.20 per hour. The variable overhead efficiency variance for January is: A: $465F B. $460 C. $465U D. $460F