Please answer all

Healthy Earth Products Inc. produces fertilizer and distributes the product by using company trucks. The controller of the company uses budgeted fleet hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data: 1,000 truckloads Budgeted output units Budgeted fleet hours 550 hours Budgeted pounds of fertilizer 24,000,000 pounds Budgeted variable manufacturing overhead costs for 1,000 loads $97,350 Actual output units produced and delivered 960 truckloads Actual fleet hours 500 hours Actual pounds of fertilizer produced and delivered 25,400,000 pounds Actual variable manufacturing overhead costs $94,950 What is the budgeted variable overhead cost rate per output unit? A. $97.35 B. $98.91 C. $94.95 D. $101.41 The following information pertains to the January operating budget for Murphy Corporation, a retailer: Budgeted sales are $200,000 for January Collections of sales are 40% in the month of sale and 60% the next month Cost of goods sold averages 68% of sales Merchandise purchases total $154,000 in January Marketing costs are $3,200 each month Distribution costs are $5,300 each month Administrative costs are $10,000 each month For January, the amount budgeted for the nonmanufacturing costs budget is A. $172,500 B. $10,000 C. $18,500 D. $82,500 Davidson Corporation manufactured 53,500 units during September. The following fixed overhead data relates to September: Static Budget Actual 53,500 units Production 53,000 units Machine-hours 1,970 hours 2,120 hours Fixed overhead costs for September $101,560 $101,760 What is the fixed overhead spending variance? OA. $1,160 favorable B. $1,160 unfavorable C. $200 unfavorable OD. $200 favorable