Help, 12,14,16 do not understand

12) The standard cost card for one unit of a finished product shows the following: Standard Quantity or Hours 12 feet 1.5 hours Standard Price or Rate Direct materials Direct labor Variable manufacturing overhead 1.5 per foot S 12 per hour $ 8per hour hours If the total standard variable cost for one unit of finished product is $78, then the standard price per foot for direct materials is: 12) A)S3 B) $5 C)$2 D)S4 13) The production department should generally be responsible for materials price variances that resulted from: 13) A) purchase of the wrong grade of materials. B) changes in the market prices of raw materials. C) purchases made in uneconomical lot-sizes. D) rush orders arising from poor scheduling. A manufacturerof playground equipment has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: Denominator level of activity Fixed overhead cost s 5,800 DLHs $ 58,870 The following data pertain to operations for the most recent period: 6,100 DLHs Actual hours Standard hours allowed for the actual output Actual total fixed manufacturing overhead cost 6,018 DLHs 58,320 14) The predetermined fixed manufacturing overhead rate is closest to: 14) A) $9.65 per MH B)S10.15 per MH C) S9.56 per MH D)S10.06 per MH 15) 15) The fixed manufacturing overhead volume variance for the period is closest to: A) $3,045 F B) $832 U C) $2,213 F D) $2,113 F 16) The fixed manufacturing overhead applied to products during the period is closest to: 16) A) S58,870 B) $61,083 C)$58,320 D) S61,915