Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours 8.1 grams 0.4 hours 0.4 hours Direct materials Direct labor Variable overhead Standard Price or Plate 2.70 per gram $27.00 per hour $ 7.70 per hour The company produced 5,900 units in January using 40,010 grams of direct material and 2450 direct labor-hours. During the month, the company purchased 45,100 grams of the direct material at $2.40 per gram. The actual direct labor rate was $26.30 per hour and the actual variable overhead rate was $7.50 per hour The company applies variable overhead on the basis of direct labor hours. The direct materials purchases variance is comduted when the materials are purchased The variable overhead rate variance for January is: purchased 45,100 grams of the direct material at $2.40 per gram. The actual direct labor rate was $26.30 per hour and the actual variable overhead rate was $7.50 per hour. 10 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 variable overhead rate variance for January is 800.51.16 Multiple Choice O $4720 O $4900 O 34725 O $40F Trevorrow Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During June, the company budgeted for 5,400 units, but its actual level of activity was 5,360 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for June Data used in budgeting: Pixed Variable element element per per month unit $28.20 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ $ 3.40 09.50 38,500 1.50 24. 1000 .20 $62.600 $14.60 Actual results for June Revenue $157,048 Direct labor $17.695 Direct materials $ 48,675 Manufacturing overhead $ 46,450 Selling and administrative expenses $ 25, 262 The overall revenue and spending variance , the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for June would be closest to Manufacturing overhead $ 46, 450 Selling and administrative expenses $ 25,262 The overall revenue and spending variance fe, the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for June would be closest to M ile Choice O $8,670 O $8.670 O $81260 o $8.126F Paulis Kennel uses tenant-days as its measure of activity, an animal housed in the kennel for one day is counted as one tenant-day. During February, the kennel budgeted for 4,900 tenant-days, but its actual level of activity was 4,830 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February Data used in budgeting: (800024 Pixed Variable element element per per month tenant-day $31.40 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,900 500 8.900 8,700 $22,000 $ 7.40 12.20 4.40 0.20 $24.20 Actual results for February Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 108,680 $ 23,590 $36, 799 $ 19,340 $ 9, 158 The net operating income in the flexible budget for February would be closest to Wages and salaries Tood and supplies Facility expenses Administrative expenses $ 23,590 $ 36,799 $ 19,340 $ 9.158 The net operating income in the texible budget for February would be closest to Multiple Choice O O O O