A.) Fletcher Company collected the following data regarding production of one of its products. Compute the standard quantity allowed for the actual output. Direct materials standard (8 lbs. @ $3/lb.) $ 24 per finished unit Actual direct materials used 274,000 lbs. Actual finished units produced 34,000 units Actual cost of direct materials used $ 819,000

Multiple Choice:

$274,000 pounds

$272,000 pounds

$34,000 pounds

$816,000 pounds

$102,000 pounds

B.) The following information relating to a company's overhead costs is available.

Actual total variable overhead	$	99,000
Actual total fixed overhead	$	23,000
Budgeted variable overhead rate per machine hour	$	2.50
Budgeted total fixed overhead	$	20,000
Budgeted machine hours allowed for actual output		42,000

Based on this information, the total variable overhead variance is:

Multiple Choice:

$6,000 favorable

$8,000 favorable

$6,000 unfavorable

$8,000 unfavorab