Please answer all of them, Thank you!

13) Sulema, Inc. repairs and refinishes antique furniture. Manufacturing overhead at Sulema is applied to production on the basis of standard direct labor-hours. Which overhead variance(s) at Sulema would be unfavorably affected if a significant amount of glue is being wasted by inexperienced direct labor workers? A) variable overhead rate variance B) variable overhead efficiency variance C) fixed manufacturing overhead budget variance D) fixed manufacturing overhead volume variance 14) Azzurra Corporation manufactures computer chips used in aircraft and automobiles. Manufacturing overhead at Azzurra is applied to production on the basis of standard machine- hours. Which overhead variance(s) at Azzurra would be affected in an unfavorable manner if fire and theft insurance rates increase by 25% unexpectedly during the period? A) variable overhead rate variance B) variable overhead efficiency variance C) fixed manufacturing overhead budget variance D) fixed manufacturing overhead volume variance 15) The economic impact of the inability to reach a target denominator level of activity would best be measured by: A) the amount of the volume variance. B) the contribution margin lost by failing to meet the target denominator level of activity, C) the amount of the fixed manufacturing overhead budget variance. D) the amount of the variable overhead efficiency variance. 16) The manufacturing overhead variance that is a measure of capacity utilization is: A) the overhead rate variance. B) the overhead efficiency variance. C) the overhead budget variance. wollemode D) the overhead volume variance