17. Rocky Company had the following information:

Budgeted factory overhead costs $90,000 Actual factory overhead costs $80,000 Budgeted production setups 12,000 Actual production setups 11,500

Assume production setups are the cost driver for factory overhead costs. The budgeted factory overhead rate is ________. A) $6.25 per setup B) $6.52 per setup C) $6.78 per setup D) $7.50 per setup

18. Green Company had the following information:

Budgeted factory overhead costs $144,500 Actual factory overhead costs $151,980 Budgeted direct labor hours 34,000 Actual direct labor hours 30,400

Assume direct labor hours are the cost driver for factory overhead costs. The budgeted factory overhead rate is ________. A) $4.25 per direct labor hour B) $4.45 per direct labor hour C) $4.63 per direct labor hour D) $4.84 per direct labor hour