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4: Web Company uses a standard cost system in which manufacturing overhead is applied to units of product on the basis of machine hours. During February, the company used a denominator activity of 80,000 machine hours in computing its predetermined overhead rate. However, only 75,000 standard machine hours were allowed for the month's actual production. If the fixed overhead volume variance forFebruary was P6,400 unfavorable, then the total budgeted fixed overhead cost for the month was A P96.000. C. P100,000. B P102.400 D. P98,600.*1. Digos Hats is planning to sell 600 felt hats, and 700 will be produced during June. Each hat requires %% yard of felt and %% hour of direct labor. Felt costs P3.00 per yard and employees of the company are paid P20 per hour, How much is the total amount of budgeted direct labor for June?* A. P48,000 C. P 3,000 B. P 2,400 D. P 3,500* 2. Zin, Inc., is planning its cash needs for an upcoming period when 85,000 machine hours are expected to be worked. Activity may drop as low as 78,000 hours if some overdue equipment maintenance procedures are performed; on the other hand, activity could jump to 94,000 hours if one of Zin's major competitors likely goes bankrupt. A flexible cash budget to determine cash needs would best be based on: A. 85,000 hours. B. 94.000 hours. C. 78,000 hours and 94,000 hours D. 78,000 hours, 85,000 hours, and 94,000 hours." 3. The Sales Department of Union Company has been in the business of selling toy batteries which has a total market of 20,000,000 last 2012. It served 20% of the total market last year and in the coming year it expects the following total market based on various economic forecasts is as follows: Estimated total market Economy Probability Rechargeable Non-rechargeable Excellent 50% 100,000 30,000,000 Good 40% 78,000 23,000,000 Fair 10% 54,000 17,000,000 It targets to serve at least 25% of the total market in a rechargeable battery and 34% in the non-rechargeable battery. It plans to sell the rechargeable battery at P80 each and the non-rechargeable battery at P6 each. What are the estimated sales in pesos for 2013? A. P1,732,000 C. P155,400,000 B. P157, 132,00Q D. P54,568,000"