9. What is the amount of the factory overhead controllable variance? a. $10,000 favorable b. $2,500 unfavorable c. $10,000 unfavorable d. $2,500 favorable 10. A negative fixed overhead volume variance can be caused due to the following except: a. Sales orders at a low level b. Machine breakdowns d. Increase in utility costs If at the end of the fiscal year the variances from standard are significant, the variances should be transferred to the: a. work in process account only b. cost of goods sold account only c. finished goods account only d. work in process, cost of goods sold, and finished goods accounts 11. 12. The use of standards for nonmanufacturing expenses is: a. not as common as it is for manufacturing costs b. as common as it is for manufacturing costs c. not useful d. impossible (Refer to the information below for Questions 13 and 14) A business received an offer from an exporter for 30,000 units of product at $16 per unit. The acceptance of the offer will not affect normal production or domestie sales prices. The following data are available: Domestic unit sales price $22 Unit manufacturing costs: Variable Fixed What is the differential cost from the acceptance of the offer? a. $120,000 b. $330,000 c. $300,000 d. $510,000 13. 14. What is the amount of the gain or loss from acceptance of the offer? a. $30,000 loss b. $40,000 gain c. $150,000 gain d. $50,000 gain