16. Crown Inc. uses a standard cost system with direct labor hos L as the manufacturing overhead. Last year, Crown planned to produce 700.000 Ah Standard DLN (denominator level of activity) was determined to be 70.000 determined Fixed Manufacturing Overhead Rate of $11.60 per OL At the end of the actually produced 650,000 units using 67,000 actual DLHs with actual TMON Stof What was Crown's FMOH Volume Variance for the year? A $34,800 Unfavorable B. $59.000 Favorable C $58,000 Unfavorable D. $34,800 Favorable E. None of the above. 17. Condensed monthly operating income data for Macklin Inc. for November is presented below Additional information regarding Macklin's operations follows the statement Total Mall Store Town Store Sales $ 200,000 $80,000 $120,000 Variable expenses 124.000 38,000 86,000 Contribution margin $ 76,000 $ 42,000 $. 34,000 Traceable fixed expenses 52,000 16.000 36.000 Store segment margin $ 24,000 $ 26,000 S (2,000) Common fixed expenses 9.000 4,000 5.000 Net operating income $15.000 $ 22.000 $ 17.000) Macklin allocates common fixed expenses to each store on the basis of sales dollars. Management estimates that closing the Town Store would result in a twenty percent decrease in Mall Store s unit sales. The operating results for November are representative of all months. A decision by Mackinto close the Town Store would result in a monthly increase (decrease) in Macklin's operating income or A S(8,200) B. $8,200 C. $(6,400) D. $ 6,400 E. None of the above