A standard costing system is used at Ple'egrea Corporation in which machine hours is the measure of activity. Ple'egrea's flexible budget for manufacturing overhead is below, followed by data pertaining to operations for the most recent period.

• Flexible Budget:
• Budgeted Level of Activity: 8,600 machine hours
• Overhead costs at the Budgeted activity level:
• Variable Overhead Cost: $45,494
• Fixed Overhead Cost: $38,184
• Most Recent period's operations:
• Actual level of activity: 8,100 machine hours
• Standard level of activity for output: 8,160 machine hours
• Actual total variable overhead cost: $46,818
• Actual total fixed overhead cost: $34,749

PART A

What is the variable overhead rate variance?Answer$3,969 Unfavorable$6,859 Unfavorable$4,316 Unfavorable$3,998 Unfavorable$1,324 Unfavorable

PART B

What is the variable overhead efficiency variance?Answer$317 Favorable$2,328 Favorable$2,543 Favorable$2,890 Favorable$1,671 Unfavorable

PART C

What is the fixed overhead budget variance?Answer$3,435 Favorable$1,954 FavorableNone$2,220 Unfavorable$1,215 Favorable

PART D

What is the fixed overhead volume variance?Answer$1,954 UnfavorableNone$2,220 Unfavorable$1,215 Favorable$3,435 Favorable