Question 9 (Mandatory) (1.5 points) The standard factory overhead rate is $7.50 per machine hour ($6.20 for variable factory overhead and $1.30 for fixed factory overhead) based on 100% capacity of 80,000 machine hours. The standard cost and the actual cost of factory overhead for the production of 15,000 units during August were as follows: Actual: Variable factory overhead Fixed factory overhead $360,000 104,000 450,000 Standard hours allowed for units produced: 60,000 hours at $7.50 What is the amount of the factory overhead volume variance? $12,000 unfavorable $12,000 favorable $14,000 unfavorable $26,000 unfavorable Question 8 (Mandatory) (1.5 points) Given the following cost data, what type of cost is shown? ost per unit 5,000 2,500 1,667 1,250 of units mixed cost variable cost fixed cost none of the above