3) Zitrik Corporation manufactured 90,000 buckets during February. The variable overhead cost-allocation base is $5.05per machine-hour. The following variable overhead data pertain to February:

ActualBudgeted

Production90,000 units90,000 units

Machine-hours9,800 hours9,000 hours

Variable overhead cost per machine-hour$5.15$5.05

a) What is the actual variable overhead cost?

b) What is the flexible-budget amount?

c) What is the variable overhead spending variance?

d) What is the variable overhead efficiency variance?