Hawthorn Company uses a standard costing system. During the past year, Hawthorn applied its variable manufacturing overhead (VMOH) costs to products using machine hours (MHs) as the allocation base. Additional information for the year just ended is: Standard VOH rate Actual Results: Total VMOH cost VMOH Efficiency Variance VMOH Rate Variance $ 6.00 per standard MH $ 66,824 S 3,080 Favorable $ 1,264 Unfavorable 17 If Hawthorn's standards call for 2 MHs per unit, actual units produced for the year were (choose the closest number): A. B D. DE 5,931 units 5,720 units 5,417 units. 11,440 units E. None of above. New Hampshire Toy Company makes wooden Toys. The following materials standards have been established for their most popular train set: Standard quantity per unit of output Standard price of material 1.8 board feet $ 20.00 board foot The following data pertain to the operations for the last month: Actual cost of materials purchased Actual materials used in production $114,260 5,600 board feet 3,200 units Actual output Beginning materials inventory Ending materials inventory 18 What was the purchase price variance for the month? 2,260 Unfavorable $ 1,740 Unfavorable 1,200 board feet 1,400 board feet S 1,740 Favorable S 2,260 Favorable