Bruley Corporation applies manufacturing overhead to products on the basis of standard machine-hours. The company's predetermined overhead rate for fixed manufacturing overhead is $3.70 per machine-hour and the denominator level of activity is 3,900 machine-hours. In the most recent month, the total actual fixed manufacturing overhead was $14,490 and the company actually worked 3,830 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 3,850 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month?

	$74 Favorable
	$259 Favorable
	$185 Unfavorable
	$259 Unfavorable
Landram Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	2.0 kilos	$7.00 per kilo
Direct labor	1.3 hours	$11.00 per hour
Variable overhead	1.3 hours	$3.00 per hour

In March the company produced 5,000 units using 10,310 kilos of the direct material and 2,290 direct labor-hours. During the month, the company purchased 10,880 kilos of the direct material at a cost of $76,760. The actual direct labor cost was $38,241 and the actual variable overhead cost was $11,942.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials price variance for March is:

	$460 F
	$600 F
	$460 U
	$600 U
At the beginning of last year, Tari Corporation budgeted $1,100,000 of fixed manufacturing overhead and chose a denominator level of activity of 550,000 machine-hours. At the end of the year, Tari's fixed manufacturing overhead budget variance was $14,500 favorable. Its fixed manufacturing overhead volume variance was $23,200 favorable. Actual direct labor-hours for the year were 575,000. What was Tari's total standard machine-hours allowed for last year's output?

	561,600
	1,173,200
	1,123,200
	1,150,000
Pardoe, Inc., manufactures a single product in which variable manufacturing overhead is assigned on the basis of standard direct labor-hours. The company uses a standard cost system and has established the following standards for one unit of product:

	Standard Quantity	Standard Price or Rate	Standard Cost
Direct materials	2.5 pounds	$5.75 per pound	$14.375
Direct labor	0.5 hours	$17 per hour	$8.5
Variable manufacturing overhead	0.5 hours	$4.00 per hour	$2.00

During March, the following activity was recorded by the company: