7. Synergy Corporation applies manufacturing overhead based on direct labor hours. Synergy estimates its budgeted manufacturing overhead cost for the coming year to be $400,000 and its budgeted direct labor hours to be 100,000 hours. What is Synergy's budgeted overhead rate? A) \$.25 per direct labor hour B) $25 per direct labor hour C) \$250 per direct labor hour D) \$4 per direct labor hour 8. Corner Cupcakes has the following budgeted amounts for the current month: budgeted sales in units of 3,500 at a budgeted unit selling price of \$5. Actual amounts for the month were as follows: 4,000 units at a unit selling price of $4.80. What is the sales activity variance for Corner Cupcakes for the current month? A) \$2,400 unfavorable B) $2,400 favorable C) \$2,500 unfavorable D) $2,500 favorable 9. Roger has just been hired as an accountant and is in the process of performing some cost accounting calculations. The factory where he works produces tennis balls and uses a plant-wide cost pool under their simple costing system. The factory's total Manufacturing Overhead (MOH) costs are budgeted for: rent for the factory. $72,000; factory utilities, $40,000; quality control salaries, $52,000; and janitorial salaries, $36,000 in addition to assembly line workers' wages of $246,000, tennis ball coating costs of $10,000, and tenmis ball core costs of $5,000. What is the budgeted MOH rate using one plant-wide pool based on Direct Labor (DL) cost? A) $0.33 B) $0.81 C) $3.57 D) $4.35