At the beginning of the year, you estimated the following -

Production - 75,000 units

Raw Material - 270,000 pounds at a cost of $1,026,000

Direct Labor - 187,500 hours at a cost of $4,125,000

Variable Overhead - 135,000 machine hours at a cost of $567,000

Fixed Overhead - $900,000

At the end of year, the actual results were as follows -

Production - 73,000 units

Raw Material - 265,720 pounds purchased and used at a cost of $1,036,308

Direct Labor - 179,580 hours at a cost of $3,968,718

Variable Overhead - 133,590 machine hours at a cost of $558,406.20

Fixed Overhead - $891,000

25) What is the standard for Fixed Overhead per unit ?

26) What is the Volume-Variance for Fixed Overhead ?

27) The Volume Variance for Fixed Overhead is Favorable.

28) What is the Spending Variance for Fixed Overhead ?

29) The Spending Variance for Fixed Overhead is Favorable.

30) What is the Total Variance for Fixed Overhead ?

31) The Total Variance for Fixed Overhead is Favorable.