Bluebell Corporation has the following overhead budget for the month of October.

Bluebell Corporation has the following overhead budget for the month of October. Bluebell employs a standard costing system and applies the variable overhead costs based on the standard machin hours and the fixed overhead the standard labor hours. At the end of October, the company finds its variable overhead and fixed overhead account under- or over-applied by the following amounts: Determine the actual variable overhead cost per unit of the product (round to the nearest cent): A. $3.68 per unit B. $3.60 per unit C. $3.00 per unit D. $3.52 per unit Determine fixed manufacturing overhead budget (spending) variance: A. $ 3,400 favorable B. $ 3,400 unfavorable C. 6, 400 favorable D. 6,400 unfavorable E. Not determinable