Dixon, Inc. uses a standard cost system. On December 31, the last day of the accounting...

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Dixon, Inc. uses a standard cost system. On December 31, the last day of the accounting period, the account balances include the following: Sales Revenue (Standard) 150,000 Sales Revenue Variance 4,000 Cost of Goods Sold (standard) 78.000 Selling and Admin. Expenses 60,000 Direct Materials Cost Variance 300 Direct Materials Efficiency Variance 25 Direct Labor Cost Variance 800 Direct Labor Efficiency Variance 70 Variable Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Cost Variance Fixed Overhead Volume Variance OA. $8,780 OB. $7,530 OC. $8,470 OD. $6,290 Dixon, Inc. uses a standard cost system. On December 31, the last day of the accounting period, the account balances include the following: Sales Revenue (Standard) 150,000 Sales Revenue Variance 4,000 Cost of Goods Sold (standard) 78.000 Selling and Admin. Expenses 60,000 Direct Materials Cost Variance 300 Direct Materials Efficiency Variance 25 Direct Labor Cost Variance 800 Direct Labor Efficiency Variance 70 Variable Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Cost Variance Fixed Overhead Volume Variance OA. $8,780 OB. $7,530 OC. $8,470 OD. $6,290