The following budget for the 80,000-unit normal production level was prepared by the Montgomery Corporation for September: Normal Output (80,000 Units) Standard Variable Costs: Direct materials $35,000 Direct labor 44,000 Variable overhead 26,400 Standard Fixed Costs: Manufacturing overhead 57,200 Total manufacturing costs $162,600 During September, the Production Department actually produced 90,000 units at a total manufacturing cost of $165,000. 1. Refer to the above data. Which of the following is not an accurate budgeted amount for an output level of 90,000 units? a Total overhead cost, $86,900 b Total manufacturing costs, $183,150 c Direct materials, $39,375 d Direct labor, $49,500 2. Refer to the above data. A summary of Montgomery's performance in September would not show: a Actual total costs under budget by $1,000. b Total costs of $175,775 budgeted for 90,000 units. c Actual total costs under budget by $10,775. d Overhead applied to production of $64,350. 3. Refer to the above data. The cost-volume relationship used to prepare the flexible budget for this department includes: a Manufacturing overhead cost of $1.00 (rounded) per unit. b Fixed cost of $0.65 (rounded) per unit. Total cost of $1.90 (rounded) per unit. d Variable costs of $1.32 (rounded) per unit. e 4. Under standard cost procedures, any differences between actual costs and standard costs are: a Ignored until the end of the fiscal period, when they are shown in footnotes to the income statement b Recorded in variance accounts. Added to or subtracted from the standard cost amount immediately. d Treated as extraordinary production gains or losses. 5. . If the actual number of direct labor hours used exceeds the standard direct labor hours allowed, this indicates: a An unfavorable labor efficiency variance. b A favorable labor efficiency variance. c An unfavorable labor rate variance. d An unfavorable total labor variance