The Fortise Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use and the House-Mate for residences, Budgeted and actual operating data for the year 2015 were as follows: Victor House-Mate 6000 24,000 Total 30,000 $1,560,000 3,120,000 $4,680,000 Static Budget Number sold Contribution margin Actual Results Number sold Contribution margin Victor House-Mate 5300 35,000 Total 40,300 $1,400,000 $4,130,000 $5,530,000 What is the total sales-volume variance in terms of the contribution margin? $1,378,000 favorable $1,248,000 unfavorable $4,550,000 unfavorable $1,248,000 favorable Answer the following question using the information below: Nichols Inc. manufactures remote controls. Currently the company uses a plant-wide rate for allocating manufacturing overhead. The plant manager is considering switching-over to ABC costing system and has asked the accounting department to identify the primary production activities and their cost drivers which are as follows: Activities Cost driver Material handling Number of parts Assembly Labor hours Inspection Time at inspection station Allocation Rate $2 per part $20 per hour $3 per minute The current traditional cost method allocates overhead based on direct manufacturing labor hours using a rate of $200 per labor hour. What are the indirect manufacturing costs per remote control assuming an activity-based-costing method is used and a batch of 50 remote controls are produced? The batch requires 100 parts, 6 direct manufacturing labor hours, and 2.5 minutes of inspection time. $6.55 per remote control $24.00 per remote control $4.00 per remote control $327.50 per remote control