The following data pertains to the month of October for ElmCo. when production was budgeted to be 5,000 units of P90. Fixed manufacturing overhead traceable to the production of P90 is budgeted to be $15,000 for the month and is assigned on the basis of the number of units manufactured using a pre-determined rate. Actual production of P90 for October was 4,600 units and actual Fixed manufacturing overhead costs were $14,650. Determine the fixed overhead spending variance. (Negative numbers indicate a favorable variance.) QUESTION 5 The Ralston Company manufactures a special line of graphic tubing items. The company estimates it will sell 75,000 units of this item for the next several years. The beginning 2020 finished goods inventory contains 15,000 units. The target for each year's ending inventory is 10,000 units. Sales take place evenly throughout the year. What is the production budget (in units) for 2020? 70,000 QUESTION 6 Rocket Plating Company plans to manufacture 125,000 units of its Gidget Spinners during the year. Two types of materials are used to make Gidget Spinners: four ounces of Material A, costing $0.30 per ounce and two ounces of Material B, costing $0.40.30 Gidget Spinners require 1 hour of direct labor time budgeted at the rate of $16.00 an hour. The variable manufacturing overhead rate is applied at $6.00 per direct labor hour and the fixed manufacturing overhead for the year is estimated to be $150,000. What is the budgeted cost of goods manufactured for the upcoming year