At Kelly corporation, variables manufacturing overhead(VMOH) expense varies directly with machine hours (MHs). For the month of February, their Standard costing performance report showed the following results: Standard MHs Allowed for Actual output 9400 MHs Actual machine hours 8,000 MHs Actual VMOH expenses $ 18,000 VMOH Rate variance $ 800 Unfavorable The VMOH standard rate used during the month of February was closest to: A. $ 1.83 per MH B. $ 2.00 per MH C. $ 2.15 per MH D. $ 2.35 per MH E. None of the above Kimber Company uses a standard costing system with direct labor (DLHs) as the allocation base for fixed manufacturing hours overhead (FMOH). The following relates to production for 2016: Budgeted (Denominator Activity 160,000 DLHs Standard DLHs Allowed for Actual Output 150,000 DLHs Actual DLHs 156,000 DLHs Actual FMOH incurred during the year $ 512,000 Under applied FMOH $39, 500 The FMOH Volume Variance for the year was closest to: A. $ 12, 600 Unfavorable B $ 29, 531 Unfavorable C $ 30, 288 Unfavorable D $ 31, 500 Unfavorable E None of the above