15. USC Company has the following information available:

Budgeted factory overhead costs $90,000 Actual factory overhead costs $80,000 Budgeted direct labor hours 20,000 Actual direct labor hours 21,000

Assume direct labor hours are the cost driver of factory overhead costs. The budgeted factory overhead rate is ________. A) $3.57 per direct labor hour B) $3.81 per direct labor hour C) $4.00 per direct labor hour D) $4.50 per direct labor hour

16. Dodge Company had the following information:

Budgeted factory overhead costs $90,000 Actual factory overhead costs $82,000 Budgeted machine hours 40,000 Actual machine hours 35,500

Assume machine hours are the cost driver of factory overhead costs. The budgeted factory overhead rate is ________. A) $2.025 per machine hour B) $2.05 per machine hour C) $2.25 per machine hour D) $2.875 per machine hour