The Engine Division provides engines for the Tractor Division of a company. The standard unit costs for Engine Division are as follows:

Direct materials	$ 600
Direct labor	1,200
Variable overhead	300
Fixed overhead	150
Market price per unit	2,730

23.Refer to the Engine Division. What is the transfer price based on full cost plus a markup of 30 percent? AC Companys static budget estimate of total overhead costs was $720,000 based on the notion that 45,000 units would be produced and sold. The company estimates that 40% of its overhead is variable and 60% is fixed. What would be the total overhead cost based on the flexible budget if 50,000 units were produced and sold? Zany Brainy projected current year sales of 50,000 units at a unit sales price of $20.00. Actual current year sales were 55,000 units at $22.00 per unit. Actual variable costs, budgeted at $14.00 per unit, totaled $15.00 per unit. Budgeted fixed costs totaled $400,000, while actual fixed costs amounted to $420,000. What is the flexible budget variance for total expenses? The actual cost of direct materials is $51.30 per pound. The standard cost per pound is $55.00. During the current period, 7,240 pounds were used in production. The standard quantity for actual units produced is 7,000 pounds. How much is the direct materials price variance?