8. A power plant's flexible budget shows $1,285,000 for total factory overhead cost for the month at the highest level of activity. 220,000 machine hours. At the expected lowest level of activity. 100,000 machine hours, total factory overhead costs are estimated to be 5980,000 Calculate the average variable factory overhead cost per machine hour for the month, and the estimated fixed factory overhead cost for the month (round to the nearest S0.00). 9. Refer to the data in Problem & above. If total budget fixed and variable factory overhead cost is $1,226,580, calculate the actual machine hours used (round to the nearest machine hour). 10. Borden, Inc. sells one product at a sales price of $12 per unit during August, September, and October. All of Borden's operating costs can be classified as mixed costs. At Borden's high level of activity in August, 12.600 units of product were produced and sold. Total costs in August were $48,000. In October, a month of low activity, 9.200 units of product were produced and sold. Total costs in October were $19,000. a) If the high-low method is used, calculate Borden's total variable cost in October (round to nearest $0.00). b) Calculate Borden's total Contribution Margin (CM) in October. (round to nearest 0.00). 11. Amerigo Co budgets the following beginning and ending inventory levels for December 2020: December 1, 2020 December 31, 2020 Raw Materials Inventory 52,000 kilos 84.000 kilos 9.50 kilos of raw materials are needed to produce each unit of finished product. Amerigo plans to purchase 2,549,500 kilos of raw materials during December Calculate Amerigo's budgeted production units for December 2020. 12. Nathan Victor Co. uses 9 machine hours and 2 direct labor hours to produce one unit of Product N. It uses 17 machine hours and 10 direct labor hours to produce one unit of Product V. Nathan Victor's Assembly and Painting Departments have estimated annual factory overhead costs of $229,000 and 5602,000, respectively. The Assembly Dept. expects 25.000 machine hours this year. The Painting Dept. expects 39,000 direct labor hours this year. Calculate the factory overhead cost that will be charged to each unit of the two products using multiple production dept. factory overhead rates (round to nearest S0.00)