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The economic impact of the inability to reach a target denominator level of activity would best be measured by which of the following? Multiple Choice 10 points O The amount of the volume variance. eBook Print O The contribution margin lost by failing to meet the target denominator level of activity. O The amount of the fixed overhead budget variance. O The amount of the variable overhead efficiency variance.2 Under which product costing system for a manufacturing company would there be no fixed manufacturing overhead volume variance? Multiple Choice 10 points O Standard absorption costing. eBook Print O Standard variable costing. O Job order costing. O Process costing.3 The Porter Company has a standard cost system. In July, the company purchased and used 22,500 kilograms of direct material at an actual cost of $53,000, the materials quantity variance was $1,875 unfavourable, and the standard quantity of materials allowed for July production was 21,750 kilograms. What was the materials price variance for July? 10 Multiple Choice points eBook O $2,725 favourable. Print O $2,725 unfavourable. O $3,250 favourable. O $3,250 unfavourable4 Web Company uses a standard cost system that applies manufacturing overhead to units of product on the basis of machine hours. During February, the company used a denominator activity of 80,000 machine hours in computing its predetermined overhead rate. However, only 75,000 standard machine hours were allowed for the month's actual production. If the fixed overhead volume variance for February was $6,400 unfavourable, what was the total budgeted fixed overhead cost for the month? 10 Multiple Choice points eBook O $96,000. Print O $98,600. O $100,000. O $102,400.5 Borden Enterprises uses standard costing. For the month of April, the company reported the following data: Standard direct labour rate $10 per hour Standard hours allowed for actual production 8,000 Actual direct labour rate $9.50 per hour points Labour efficiency variance $4,800 favourable What was the labour rate variance for April? eBook Print Multiple Choice O $2,850 favourable. O $2,850 unfavourable. O $3,760 favourable. O $3,760 unfavourable