28. Web Company uses a standard cost system in which manufacturing overhead is applied to units of product on the basis of machine hours. During February, the company used a denominator activity of 80,000 machine hours in computing its predetermined overhead rate. However, only 75.000 standard machine hours were allowed for the month's actual production. If the fixed overhead volume variance for February was $6,400 unfavorable, then the total budgeted fixed overhead cost for the month was: A. $96,000 B. $102,400. C. $100,000. D. $98,600. 29. The following information is available from the Tyro Company: Actual factory O/H $15,000 Fixed O/H expenses, actual $7,200 Fixed O/H expenses, budgeted $7,000 Actual hours 3,500 Standard hours 3,800 Variable O/H rate per DLH $2.50 Assuming that Tyro uses a three-way analysis of O/H variances, what is the spending variance? A. $750 F. B. $750 U. C. $950 F D. $200 U 30. 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 spending 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