The following information was taken from the annual manufacturing overhead cost budget of Dog Company. Variable manufacturing overhead costs $69,300 Fixed manufacturing overhead costs $41,580 Normal production level in labor hours 23,100 Normal production level in units 5,775 Standard labor hours per unit 4 During the year, 5,500 units were produced, 18,340 hours were worked, and the actual manufacturing overhead was $113,400. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Dog's total overhead variance is Select one: A. $7,800 U. B. $5,900 U. 0 C. $1,980 U. 0 D. $16,500 U. E. None of the above. Wilson Company manufactures a product with a unit variable cost of $140 and a unit sales price of $264. Fixed manufacturing costs were $720,000 when 10,000 units were produced and sold. The company has a one-time opportunity to sell an additional 3,000 units at $210 each in a foreign market which would not affect its present sales. If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect net income as follows: Select one: 0 A. Income would decrease by $162,000 B. Income would increase by $156,000. 0 C. Income would increase by $6,000 D. Income would increase by $210,000. E. None of the above