terials at invoice price less cash discounts plus applied receiving and handling 12-3. Applied Acquisition Costs. Zeks Industries, Inc. records incoming cost. For product Zeno, the following data are available: Freight-in and cartage-in..... Purchasing Department cost. Receiving Department cost.... Storage and handling.... Testing, spoilage, and rejects.. Totals..... Budgeted for the Month $ 1,500 4,800 3,900 4,200 2,600 $17,000 ma- Actual Costs for the Month $ 1,580 4,500 4,200 3,800 3,120 $17,200 The purchasing budget shows estimated net purchases of $136,000 for the month; actual invoices net of discounts total $141,500 for the month. Required: (1) The applied acquisition costing rate for the month. (2) The amount of applied costs added to materials purchased during the month. (3) The possible disposition to be made of the variance.