Ecocomfort Corporation manufactured 3000 coolers during October. The following variable overhead data relates to October Variable overhead spending variance $1200 Unfavorable Variable overhead efficiency variance $243 Unfavorable Budgeted machine hours allowed for actual output 614 machine hours Actual cost per machine hour $31 Budgeted cost per machine hour $2 Calculate the variable overhead flexible-budget variance. $957 unfavorable $1443 unfavorable $1443 favorable $957 favorable 510 Luzent Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways. Small Department Large Department Square footage 6950 17.900 Number of employees 1100 Sales $330,000 $1,700,000 If total advertising expense of $507,500 is allocated on the basis of sales, the amount allocated to the Large Department would be $425,000 $253,750 $459,000 $82,500 Munoz, Inc, produces a special line of plastic toy racing cars. Munoz, Inc. produces the cars in batches. To manufacture a batch of the cars, Munoz, Inc. must set up the machines and molds. Setup costs are batch-level costs because they are associated with batches rather than individual units of products. A separate Setup Department is responsible for setting up machines and molds for different styles of car. Setup overhead costs consist of some costs that are variable and some costs that are fixed with respect to the number of setup-hours. The following Information pertains to June 2015: Actual State budget Amounts Amount Units produced and sold 15,750 12000 Batch site (number of units per batch) 280 240 Setup-hours per batch 8.75 Vanable overhead cost per aetup-hour $43 $39 Total food setup overhead costs $23,538 $21438 Calculate the efficiency variance for variable overhead setup costs. $1800 favorable $1800 unfavorable $4845 unfavorable $4845 favorable