32.

At the denominator activity level, Norland Company's total overhead budget for 25,000 units of production shows variable overhead costs of $36,000 and fixed overhead costs of $32,000. During the most recent period, the company incurred total overhead costs of $61,400 to manufacture 20,000 units. The total factory overhead variance for Norland Co. for the most recent period, to the nearest whole dollar, was:

		$7,000 unfavorable.
		$200 favorable.
		$6,600 favorable.
		$600 unfavorable.
		$6,000 unfavorable.

33.

Oslund Company manufactures only one product and uses a standard cost system. During the past month, the following variances were observed: Oslund applies variable overhead using a standard rate of $20.00 per standard DLH allowed. During the month, Oslund used 20% more DLHs than the total standard hours for the units manufactured. What were the total actual DLHs worked by Oslund Company during the past month, to the nearest whole number?

		6,000.
		7,200.
		3,000.
		4,800.