The following data apply to questions 3 through 10. Sebastian Company, which manufactures electrical switches, uses a standard cost system and carries all inventories at standard. The standard manufacturing overhead costs per switch are based on direct labor hours and are shown below: Variable overhead (5 hours @ $12 per direct manufacturing labor hour) $ 60 Fixed overhead (5 hours @ $15* per direct manufacturing labor hour) 75 Total overhead per switch $135 *Based on capacity of 200,000 direct manufacturing labor hours per month. The following information is available for the month of December: 46,000 switches were produced although 40,000 switches were scheduled to be produced. 225,000 direct manufacturing labor hours were worked at a total cost of $5,625,000. Variable manufacturing overhead costs were $2,750,000. Fixed manufacturing overhead costs were $3,050,000. 3. The variable overhead spending variance for December was a. $50,000 U. b. $350,000 U. c. $10,000 F. d. $60,000 F. 4. The variable manufacturing overhead efficiency variance for December was a. $50,000 U. b. $350,000 U. c. $10,000 F. d. $60,000 F. 5. The total variable manufacturing overhead variance was a. $10,000 F. b. $10,000 U. c. $110,000 U. d. $110,000 F. 6. The fixed manufacturing overhead spending variance for December was a. $450,000 F. b. $400,000 F. c. $50,000 U. d. $775,000 F. 7. The fixed overhead production-volume variance for December was a. $450,000 F. b. $400,000 F. c. $50,000 U. d. $775,000 F. 8. What amount should be credited to the Allocated Manufacturing Overhead Control account for the month of December? a. $6,210,000 b. $5,800,000 c. $5,760,000 d. $5,700,000 9. The manufacturing overhead flexible-budget variance for December was a. $10,000 F. b. $40,000 U. c. $50,000 U. d. $100,000 U. 10. The manufacturing overhead spending variance for December was a. $10,000 F. b. $40,000 U. c. $50,000 U. d. $100,000 U.