16. Cox Company's direct material costs for the month of Januarv were as follows: Actual quantity purchased Actual unit purchase price Materials price variance-unfavorable 18,000 kilograms S3.60 per kilogram 3,600 16.000 kilograms (based on purchases Standard quantity allowed for actual Actual quantity used. production 15.000 kilograms For January there was a favorable direct materials quantity variance of A. $3,360 B. $3,375 C. $3,400 D. $3.800 17. The following standards for variable overhead have been established for a company that makes only one product: Standard hours per unit of output.. Standard variable overhead rate 6.3 hours S18.65 per hour The following data pertain to operations for the last month: 8,600 hours Actual hours Actual total variable overhead cos. Actual output.. S157.380 1.100 units What is the variable overhead efficiency variance for the month? A. $30,561 U B. $31,146 U C. $28,136 U D. $2,426 U 18. At Overland Company, maintenance cost is exclusively a variable cost that varies directly with machine-hours. The performance report for July showed that actual maintenance costs totaled $9,800 and that the associated rate variance was $200 unfavorable. If 8,000 machine-hours were actually worked during July, the budgeted maintenance cost per machine-hour was: A. $1.20 B. $1.25 C. $1.275 D. $1.225