The Count Firm has 400 obsolete cash registers that are carried in inventory at a total cost of $26,800 if these cash registers are upgraded at a total cost of $10,000, they can be sold for a total of $30,000. As an alternative, the cash registers can be sold in their present condition for $11.200 The sunk cost in this situation is Multiple Choice $10.000 50 $11,200 The Smart World uses a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labour hours. The variable portion of the company's predetermined overhead rate is $3 per direct labour-hour. The standards call for 2 direct labour-hours per unit of output. In April, the company produced 2.000 units using 4,100 direct labour-hours and the actual variable overhead cost incurred was $12,050. What was the variable overhead spending variance? Multiple Choice $6,050 F $250 U $6.050 U $250 F