Jack and Jill Corporation manufactured 99,000 buckets during July. The overhead cost-allocation base is $5.00 per machine-hour. The following variable overhead data pertain to July:

	Actual	Budgeted
Production	99,000 units	100,000 units
Machine-hours	9,800 machine-hours	10,000 machine-hours
Variable overhead cost per machine-hour	$5.25	$5.00

What is the variable overhead spending variance?

Group of answer choices

a) $1,450 Unfavorable

b) $1,950 Unfavorable

c) $1,000 Favorable

d) $2,450 Unfavorable

Francis Corporation manufactured 10,000 golf bags during April. The fixed overhead cost-allocation rate is $50.00 per machine-hour. The following fixed overhead data pertain to April:

	Actual	Budgeted
Production	10,000 units	12,000 units
Machine-hours	5,100 machine-hours	6,000 machine-hours
Fixed overhead cost for April	$304,000	$300,000

What is the fixed overhead flexible-budget amount?

Group of answer choices

a) $250,000

b) $255,000

c) $304,000

d) $300,000