Corporation has the following overbead budget for the month of October Budgeted production 20,000 units Budgeted machine hours Budgeted direct labor hours Budgeted variable 6,000 machine hours 8.000 labor hours overhead costs Supplies Utilities $24,000 $48,000 Budgeted fixed manufacturing overhead costs $19,500 s 3,800 s 8,700 Depreciation 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 Actual production in October 24,000 units Variable overhead S 2,000 underapplied S 3,000 overapplied Fixed manufacturing overhead cost Determine the actual variable overhead cost per unit of the product (round to the nearest centy A $3.68 per unit B. $3.60 per unit C. $3.00 per unit D. $3.52 per unit E. Not determinable. 7 AH 6000 el 1200 2000F 8 Determine fixed manufacturing overhead budget (spending) variance A. S B. S .s D. 3,400 favorable 3,400 unfavorable 6,400 favorable 6,400 unfavorable