Nuan Corp produces outdoor camping supplies. It has the following data for manufacturing overhead costs during May 2020:

	Variable	Fixed
Actual costs incurred	$42,000	$23,500
Costs allocated to products	38,000	21,200
Flexible budget		24,000
Actual input budgeted rate	39,500

How much is total over/under allocated?

		6300 Under
		4300 Under
		6300 Over
		4300 Over

The actual information pertains to the third quarter. As part of the budgeting process, the Smelly Department of Womens fragrances Incorporated had developed the following static budget for the third quarter. Smelly is in the process of preparing the flexible budget and understanding the results.

Actual Flexible Static

Results Budget Budget

Sales volume (in units) 13,000 12,000

Sales revenues $257,500 $ $250,000

Variable costs 154,000 $ ________ 175,000

Contribution margin 103,500 $ 75,000

Fixed costs 50,500 $ ________ 49,500

Operating profit $ 53,000 $ $ 25,500

The flexible-budget variance for variable costs is:

		$13,583 unfavorable
		$35,583 unfavorable
		$35,583 favorable
		$21,000 favorable

Boston Clinic uses patient-visits as its measure of activity. The clinic has provided the following report:

Boston Clinic
Comparison of planning budget to actual results
For the month ended December 31
	Planing Budget	Actual Reults	Variances
Patiens Visits	2,000	2,400
Revenue ($58.10/ patient)	$116,200	$142,080	$25,880 F
Expenses:
Personnel expenses ($30,000 + $17.40/patient)	65,200	74,250	9,050 U
Medical supplies ($1,300 + $9.6/patient)	20,500	24,670	4,170 U
Occupancy expenses ($9,000 + $1.9/patient)	12,800	14,020	1,220 U
Administrative expenses ($6,200 + $0.30/ patient)	6,800	6,860	60U
Total Expense	105,300	119,800	14,500 U
Net operating income	$10,900	$22,280	$11,380 F

What is the Flexible budget variance of operating income?

		$180 unfavorable
		$11,560 favorable
		$2,820 unfavorable
		$11,380 favorable