The Charade Corporation is preparing its Manufacturing Overhead budget for the fourth quarter of the year. The budgeted variable manufacturing overhead is $4 per direct labor-hour; the budgeted fixed manufacturing overhead is $79,000 per month, of which $15.400 is factory depreciation. If the budgeted direct labor time for November is 7,400 hours, then the total budgeted manufacturing overhead for November is Dermody Snow Removal's cost formula for its vehicle operating cost is $3.060 per month plus $336 per snow-dax For the month or December, the company planned for activity of 18 snow-days, but the actual level of activity was 20 snow-days. The actual vehicle operating cost for the month was $9,385. The spending variance for vehicle operating cost in December would be closest to: Canniff Alr uses two measures of activity, fights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $57.560 per month plus $2.658 per flight plus $5 per passenger. The company expected its activity in February to be 79 flights and 294 passengers, but the actual activity was 78 flights and 295 passengers. The actual cost for plane operating cons in February was $265,390. The plane operating costs in the planning budget for February would be closest to: TB MC Qu, 9.78 (Static) A total of 6,850 kilograms of a raw material... A total of 6,850 kilograms of a raw material was purchased at a total cost of $21,920. The materiats price variance was $1,370 faverable The standard price per kilogram for the raw material must be: Milar Corporation makes a product with the following standard costs: In January the company produced 3,360 units using 13.440 pounds of the direct moteriol and 2.808 direct labor:hours. During the month, the company purchased 16,900 pounds of the direct material at a cost of $14.200. The actual direct labor cost was $69.795 and the octual variabie overhead cost was $30,940 The company applies variable overhead on the basis of direct labor-hours. The direct moterials purchases variance is computed when the materials are purchased. The labor rate variance for January is