Cobton Co.'s has a standard of 2 hours of labor per unit, at $18 per hour. In producing 2,000 units, Cobton Co.'s used 3,850 hours of labor at a total cost of $70,455. Cobton Co.'s labor quantity variance is Select one: A. $1,155 U O B. $1,545 F. C. $2,895 F. D. $2,700 F. 0 0 E. None of the above. The following information was taken from the annual manufacturing overhead cost budget of Dog Company. Variable manufacturing overhead costs $69.300 Fixed manufacturing overhead costs $41,580 Normal production level in labor hours 23,100 Normal production level in units 5.775 Standard labor hours per unit 4 During the year, 5,500 units were produced, 18,340 hours were worked, and the actual manufacturing overhead was $113,400. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Dog's total overhead rate is Select one: 0 A. $1.80 B. $3.00 0 C. $4.80 O D. $4.91 E. None of the above