Littleton Promotional Services uses a job order system for costing and billing promotional services for dance and ballet performances. Littleton has four public relations specialists and office staff. At the beginning of the current year, Littleton estimated the total cost of salaries and benefits for the public relations specialists at $684,000 and a total of 7,600 billable hours for the year. The office and administrative costs were estimated at $418,000. The allocation base for office and administrative costs is billable hours. A new client is contracting with Littleton to promote a ballet tour in the United States. Littleton estimates that the job will require 38 billable hours of specialist time. If Littleton wishes to have a 25% mark up on cost on the job, what price should Littleton quote to the client? O A. $3,420 B. $2,090 O C. $1,378 D. $6,888 Lampsom Products uses standard costs for their manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the fixed overhead volume variance. Actual fixed overhead Budgeted fixed overhead Standard overhead allocation rate Standard direct labor hours per unit Actual output $140,000 $146,000 $10 per DLHO 4 DLHO 3,100 units O A. $16,000 U B. $22,000 U C. $22,000 F D. $16,000 F