.Nasser Co.currently uses a historical cost system to prepare internal performance reports. In August the company sold 400,000 units at a price of $6.50 per unit. There were 150,000 units in beginning inventory in August. Normal volume is 500,000 units and budgeted fixed costs are $450,000. Variable manufacturing cost per unit in Augustwas $1.00 and production for the month was 425,000 units. Actual and budgetedfixed overhead costs were the same for the month. Management uses a standard costingsystem. No variablecost variances existed for the monthand there were no non-manufacturing costs for August.What is the fixed overhead volume variance for the month?

a)$25,000 U

b)$28,125 F

c)$67,500 U

d)$110,000 U

.Davida Co.planned to sell 40,000 units of its only product for the year. Its target cost is $10.40 per unit, based on a desired return of 16% on the $1,600,000 invested to design and manufacturethe product. The actual cost was $11.25 per unit and the actual selling price during the year was $15.75 per unit. The sales volume variance was 0. What is the sales price variance?

a)$42,000 U

b)$76,000 U

c)$214,000 F

d)$374,000 F