44.

1. Question Content Area

   The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows:

   	Standard Costs
   Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.72 per hour
   Variable overhead	3 hours per unit at $2.07 per hour
   Actual Costs
   Total variable cost, $17,800
   Total fixed cost, $7,900

   The fixed factory overhead volume variance is

   a.$922 unfavorable

   b.$1,152 unfavorable

   c.$922 favorable

   d.$0

45.

1. Question Content Area

   The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows:

   	Standard Costs
   Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.74 per hour
   Variable overhead	3 hours per unit at $1.94 per hour
   Actual Costs
   Total variable cost, $18,200
   Total fixed cost, $8,100

   The variable factory overhead controllable variance is

   a.$0

   b.$3,068 favorable

   c.$3,068 unfavorable

   d.$2,454 favorable