7.) Mongelli Family Inn is a bed and breakfast establishment in a converted 100-year-old mansion. The Inn's guests appreciate its gourmet breakfasts and individually decorated rooms. The Inn's overhead budget for the most recent month appears below:

Activity level		90	guests
Variable overhead costs:
Supplies	$	234
Laundry		315
Fixed overhead costs:
Utilities		220
Salaries and wages		4,290
Depreciation		2,680
Total overhead cost	$	7,739

The Inn's variable overhead costs are driven by the number of guests.

What would be the total budgeted overhead cost for a month if the activity level is 99 guests?

8.) Miguez Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		3.9	liters	$	8.60	per liter	$	33.54
Direct labor		0.4	hours	$	38.00	per hour	$	15.20
Variable overhead		0.4	hours	$	3.60	per hour	$	1.44

The company budgeted for production of 4,200 units in September, but actual production was 4,100 units. The company used 7,040 liters of direct material and 1,840 direct labor-hours to produce this output. The company purchased 7,400 liters of the direct material at $8.80 per liter. The actual direct labor rate was $40.10 per hour and the actual variable overhead rate was $3.40 per hour.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The variable overhead rate variance for September is:

9.) The following materials standards have been established for a particular product:

Standard quantity per unit of output		5.7	pounds
Standard price	$	14.50	per pound

The following data pertain to operations concerning the product for the last month:

Actual materials purchased		6,750	pounds
Actual cost of materials purchased	$	64,180
Actual materials used in production		6,250	pounds
Actual output		830	units

The direct materials purchases variance is computed when the materials are purchased.

What is the materials quantity variance for the month?

10.) Teall Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month:

Budgeted level of activity		10,100	MHs
Actual level of activity		10,200	MHs
Standard variable manufacturing overhead rate	$	7.30	per MH
Budgeted fixed manufacturing overhead cost	$	66,000
Actual total variable manufacturing overhead	$	67,600
Actual total fixed manufacturing overhead	$	71,600

What was the fixed manufacturing overhead budget variance for the month?