It sales totaled $729,747 for the year (81,083 units at $9 each) and the planned sales totaled $755,790 (75,579 units at $10 each), the effect of the quantity factor on the change in sales is: On 555.940 Ob. 53,00 O 35.00 Od 534,00) The Botosan Factory has determined that its budgeted factory overhead budget for the year is $13.500,000 and budgeted direct labor hours are 10,000,000. If the actual direct labor hours for the period are 350,000, how much overhead would be allocated to the period On 73 Ob. 3679.000 O 3230330 Od 47.00 A business operated at 100% of capacity during its first month, with the following results: Sales (112 units) $560,000 Production costs (140 units): Direct materials $70,000 Direct labor 17,500 Variable factory overhead 31,500 Fixed factory overhead 28,000 147,000 Operating expenses: Variable operating expenses $5,450 Fixed operating expenses 4,120 9,570 What is the amount of the contribution margin that would be reported on the variable costing income statement? Oa. 5455,230 Ob. 5459,350 Oc. 5559,800 Od. 5550,430