The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August: Actual cost of direct material purchased and used: $103,525 Material price variance: $2,525 unfavorable Total materials variance: $20,525 unfavorable Standard cost per pound of material: $4 Standard cost per direct labor-hour: $8 Actual direct labor-hours: 12,050 hours Labor efficiency variance: $3,200 favorable Standard number of direct labor-hours per unit of Roff: 3 hours Total labor variance: $4,030 unfavorable The total number of units of Roff produced during August was: Multiple Choice 3,950 O 4,150 O 3,750 O 4,000 Franklin Glass Works uses a standard cost system in which manufacturing overhead is applied on the basis of standard direct labor-hours. Each unit requires one standard hours of direct labor for completion. The denominator activity for the year was based on budgeted production of 130,000 units. Total overhead was budgeted at $1,000,000 for the year, and the fixed manufacturing overhead rate was $2.30 per direct labor-hour. The actual data pertaining to the manufacturing overhead for the year are presented below: Actual production Actual direct labor-hours 128,000 units direct labor- 310,000 hours $222,000 Actual variable manufacturing overhead Actual fixed manufacturing overhead $562,000 Franklin's fixed manufacturing overhead volume variance for the year is: Multiple Choice $32,500 favorable $4,600 unfavorable o $37,500 unfavorable O $11,580 favorable Nitrol Corporation manufactures brass vases using a standard cost system with standard machine-hours as the activity base for overhead. The following information relates to vase production at Nitrol for last year: Estimated for year $42,400 Actual results for year $46,210 Variable overhead Fixed overhead Machine-hours $265,000 106,000 $262,000 109,000 The standard machine-hours per vase is 1.35. Last year Nitrol produced 85,000 vases. What was Nitrol's variable overhead rate variance for last year? Multiple Choice $8,700 Unfavorable $810 Unfavorable $2,610 Unfavorable $1,800 Favorable