Pinnacle Corp. budgeted $265,410 of overhead cost for the current year. Actual overhead costs for the year were $223.460. Pinnacle's plantwide allocation base, machine hours, was budgeted at 45,040 hours. Actual machine hours were 44,470. A total of 109,500 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is: a $4.9% per machine bour b. 52.04 per machine bour c. 52.42 por machine hour d. 5589 per machine how A business operated at 100% of capacity during its first month and incurred the following costs Production costs (18,600 units) Direct materials $176,000 Direct labor 236.700 Variable factory overhead 265,300 Fixed factory overhead 98,600 $776,600 Operating expenses Variable operating expenses $134,800 Fixed operating expenses 45,600 180,400 If 2,000 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheets 2, 53,500 b. 587398 C 5102.903 d. $72,903 The level of inventory of a manufactured product has increased by 7,790 units during a period. The following data are also available: Variable Fixed Unit manufacturing costs of the period $12.00 $7.00 Unit operating expenses of the period 4.00 4.00 The effect on operating income if variable costing is used rather than absorption costing would be a(n) a. 554,530 increase b. 585.600 Incro c. 554,310 decrease d. 85.000 decrease A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,900 units): Direct materials $171,200 Direct labor 238,400 Variable factory overhead 252,200 Fixed factory overhead 93,000 $754,800 Operating expenses Variable operating expenses $124,800 Fixed operating expenses 46,500 171,300 If 2,000 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is a. 575,859 b. 579,055 c. $93,075 d. 566,500