Network Enterprises incurred actual fixed manufacturing overhead costs of $23,600 for the month of September. If the fixed manufacturing overhead budget variance was a favorable

$6,000

what were the budgeted fixed overhead costs?

A.

$ 29,600

B.

$ 6,000

C.

$ 17,600

D.

$ 23,600

Easel Manufacturing budgeted fixed overhead costs of $3.25per unit at an anticipated production level of 1,250units. In July Easel incurred actual fixed overhead costs of $4,800 and actually produced 1,000 units.

What is Easel's fixed overhead budget variance for July?

A.

$ 1,550.00 unfavorable

B.

$ 1,550.00 favorable

C.

$ 737.50 unfavorable

D.

$ 737.50 Favorable

The actual cost of direct labor per hour is $13.25.Two and one half standard direct labor hours are allowed per unit of finished goods. During the current period, 2,600 units were produced using 6,350 direct labor hours. The direct labor efficiency variance is $3,100

favorable. Calculate the standard direct labor rate per hour.

A.

$ 2.10

B.

$ 1.19

C.

$ 20.67

D.

$ 13.25

Buckley Manufacturing reported the following budgeted and actual figures for one of its products: Standard variable overhead cost per unit (1 hour at $2.00 per hour) Actual variable overhead costs Budgeted units Actual units produced $2.00 $4,750 725 300 Given this data, what is the total variable overhead variance for this product? O A. $3,300 favorable O B. $4,150 unfavorable OC. $4,150 favorable OD. $3,300 unfavorable