The following budget data pertain to the Machining Department of Yolkenverst Co.: Maximum capacity Machine hours per unit Variable factory overhead Fixed factory overhead 60,000 units 2.50 $ 3.60 per machine hour $433,500 The company prepared the budget at 85% of the maximum capacity level. The department uses machine hours as the basis for applying standard factory overhead costs to production. During the year the Machining Department produced 50,000 units, consuming 127,500 machine hours and incurring $433,500 of fixed overhead. For the current year the department has a fixed overhead production volume variance, rounded to the nearest whole dollar, of: Multiple Choice $8.500 unfavorable $7.000 unfavorable $0 $3.600 unfavorable $3.400 untavorable Neptune Inc. uses a standard cost system and has the following information for the most recent monthApril: Actual direct labor hours (DLHs) worked Standard DLHs allowed for good output produced this period Actual total factory overhead costs incu Budgeted fixed factory overhead costs Denominator activity level, in direct la hours (DLHS) Total factory overhead application rate standard DLH The variable factory overhead efficiency variance for Neptune, Inc. in April, to the nearest whole dollar, was: (Round your intermediate calculation to 2 decimal places.) Multiple Choice $21,620 favorable $19,460 favorable $20,400 favorable $20,580 favorable $19.360 unfavorable rect labor hours (DLHS) worked 11,000 LHs allowed for good output 21,000 this period tal factory overhead costs incurred $34,100 fixed factory overhead costs $10,600 or activity level, in direct labor 16,000 Hs) tory overhead application rate per $ 2.70 DLH