: Jake Company, which manufactures electrical switches, uses a standard cost system and carries all inventories at standard. The standard manufacturing overhead costs per switch are based on direct labor hours and are shown below: Variable overhead (5 hours @ $12 per direct manufacturing labor hour)$ 60 Fixed overhead (5 hours @ $15* per direct manufacturing labor hour) $75 Total overhead per switch$135 *Based on capacity of 200,000 direct manufacturing labor hours per month. The following information is available for the month of November: - 46,000 switches were produced although 40,000 switches were scheduled to be produced. - 225,000 direct manufacturing labor hours were worked at a total cost of $5,625,000. - Variable manufacturing overhead costs were $2,750,000. - Fixed manufacturing overhead costs were $3,050,000. A multi part question:

The fixed overhead production-volume variance for December was?

What amount should be credited to the Allocated Manufacturing Overhead Control account for the month of December?

Under the 2-variance method, the flexible-budget variance for December was?

Under the 3-variance method, the spending variance for December was?