mana accouting

Norman & Appleby Corporation manufactured 15 000 golf bags during March. The fixed overhead cost-allocation rate is $20.00 per machine-hour. The following fixed overhead data pertain to March: Actual Static Budget Production 15 000 units 18 000 units Machine-hours 7650 hours 9000 hours Fixed overhead cost for March $122 000 $120 000 Fixed overhead is: under-allocated by $3000. over-allocated by $3000. over-allocated by $28 000. under-allocated by $28 000.OzPIastic Co. produces a special line of plastic toy racing cars. OzPIastic produces the cars in batches. To manufacture a batch of the cars, OzPIastic must set up the machines and moulds. Set-up costs are batch-level costs because they are associated with batches rather than individual units of products. A separate Set-up Department is responsible for setting up machines and moulds for different styles of car. Set-up overhead costs consist of some costs that are variable and some costs that are fixed with respect to the number of set-up-hours. The following information pertains toJune 2018: Actual Static-budget Amounts Amounts Units produced and sold 30 000 22 500 Batch size (number of units per batch) 250 225 Set-up-hours per batch 5 5.25 Variable overhead cost per set-up-hour $40 $38 Total fixed setup overhead costs $14 400 $14 000 Calculate the spending variance for xed set-up overhead costs. 0 $3600 unfavourable 0 $400 unfavourable 0 $400 favourable 0 $3200 unfavourable Patel Corporation manufactured 1000 coolers during October. The following variable overhead data pertain to October: Budgeted variable overhead cost per unit $9.00 Actual variable manufacturing overhead cost $8400 Flexible-budget amount for variable manufacturing overhead $9000 Variable manufacturing overhead efficiency variance $180 unfavourable What is the variable overhead spending variance? 0 $420 unfavourable 0 $600 unfavourable 0 $600 favourable 0 $780 favourable