Delaware Corp. prepared a master budget that included $22,385 for direct materials, $28,600 for direct labor, $22,385 for variable overhead, and $39,200 for fixed overhead. Delaware Corp. planned to sell 4,070 units during the period, but actually sold 4,310 units. How much would variable overhead cost be on a flexible budget for the period based on actual sales? (Do not round intermediate calculation. Round your final answer to the nearest dollar amount.)

a) $39,200 b) $21,339 c) $22,385 d) $23,705

Scarlett Company has a direct material standard of 3 gallons of input at a cost of $11 per gallon. During July, Scarlett Company purchased and used 7,560 gallons. The direct material quantity variance was $660 unfavorable and the direct material price variance was $3,780 favorable. What price per gallon was paid for the purchases?

a) $11.00 b) $11.40 c) $8.40 d) $10.50