Maple Company, which uses a standard costing system, applies variable m anufacturing overhead (VMOH) costs to products using machine hours (MHs). Additional information for the year just ended is: Standard MHs per unit of the product Standard VMOH rate Actual Results 2 hours Total VMOIH cost VMOH Efficiency Variance VMOII Rate Variance S 5.20 per standard MH S 68,034 $1,006 Unfavorable 936 Favorable 15 What were the actual machine hours they used during the year? A. 6,445 MHs 13,277 MIs 12,890 MHs 13,070 MIIs C. E Noneof the above Spruce Corporation has budgeted sales and finished good inventory purchases over the next quarter as follows uly Aueust Septe ber ctaber 40,0000 Sales in UniLs Purchase units 520000 52,300 56,650 3.5il) 42,40) The compay8,0) units ofhe produc on hand on Julyl Finished goods inventory ending balance required as a percent of next nonths sales 20% l6 Budgeted sales for October in units would be 69,250 units 53,500 units 56,650 units 52,000 units A. C. E. None of the above Page 9 of 9