5 Theraldson Corporation makes a product with the following standard costs: Standard Quantity or Standard Cost Per Hours Standard Price or Rate Unit Direct materials 7.7 ounces $ 2.08 per ounce $ 15.48 Direct labor B. 2 hours $ 11.08 per hour $ 2. 28 Variable overhead 8. 2 hours $ 4.08 per hour 3 -88 The company reported the following results concerning this product In June. Driginally budgeted output 3, 180 units Actual output 2, 508 units Raw materials used in production 22, 383 ounces Purchases of raw materials 23, 488 ounces Actual direct labor-hours 450 hours Actual cost of raw materials purchases $ 45, 183 Actual direct labor cost $ 13, 183 Actual variable overhead cost $ 3,558 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases varlance Is computed when the materials are purchased. The labor rate variance for June Is: Mukiple Choice O $8150 F O $2.800 F O $8150 U O $2.800 U6 Nafth Company has an Equipment Services Department that performs all needed maintenance work on the equipment in the company's Fabrication and Assembly Departments. Costs of the equipment Services Department are charged to the Fabrication and Assembly Departments on the basis of direct labor-hours. Data on direct labor-hours for last year follow: Fabrication Assembly Total Budgeted direct labor-hours 37,000 67,090 104, 000 015158 Actual direct labor-hours 42, 000 72,090 114, 000 Peak-period direct labor-hours 47, 090 87,000 134, 000 For the year just ended, the company budgeted its variable maintenance costs at $380,000 for the year. Actual variable maintenance costs for the year totaled $425,000. eBOOK For performance evaluation purposes, how much of the $425,000 of actual variable maintenance cost should be charged to the Assembly Department at the end of the year just ended? Note: Do not round your Intermediate calculations. Multiple Choice O $333,494 O $268,420 O $263,077 O $329.851