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11 Grant Corporation's flexible budget cost formula for utilities, a variable cost, is $0.60 per unit of output. The company's performance report for last month shows a $800 unfavorable spending variance for utilities. If 9,000 units of output were produced last month, then the actual costs incurred for utilities for the month must have been: A. $ 6,200 B. $ 4,600 C. S 5,400 D. $ 3,720 E. None of the above For the month of July, Monroe Company, a maker of erobot, prepared the table below that shows their master budget (planning or static budget) and their flexible budget. Sales (in units) Selling Price per unit Variable Cost per unit Total Fixed Costs Master Budget 10,350 $90 $69 $124,000 Actual Results 11,000 $87 $72 $125,400 12 What is the activity variance in net operating income? A. $13,650 favorable B. $53,750 favorable C. $67,400 favorable D. $39,600 favorable E. None of the above. 13 What is the total spending variances? A. $77,850 favorable B. $33,000 unfavorable C. $1,400 favorable D. $34,400 unfavorab;e E. None of the above. 20 Hoover Corporation has a process costing system in which it uses the weighted-average method. Its partial data for the month of September are: The equivalent units for conversion costs for the month: 47,500 units The beginning work-in-process inventory (60% complete with respect to conversion costs): 15,000 units The ending work-in-process inventory (75% complete with respect to conversion costs): 13,000 units The number of units started during the month was: A. 32,500 units B. 39,750 units C. 35,750 units D 37,750 units E. None of the above