The Lopez Company uses standard costing in its manufacturing plant for auto parts. , the budgeted output level for the year is 4,000 units ,The standard machine-hours allowed per unit of output is 6 machine hours. the budgeted Variable manufacturing overhead rate is $9 per hour. The actual output produced was 4,400 units. The actual Variable manufacturing overhead costs were $245,000. The actual machine hours were 28,400.

The spending variance for V.MOH is :

Select one:

a. 10,600 Favorable

b. 17,800 unfavorable

c. 16,000 unfavorable

d. 10,600 unfavorable

e. 17,800 favorable

The sales-volume variance is sometimes due to ________.

Select one:

a. the difference between selling price and budgeted selling price

b. quality problems leading to customer dissatisfaction

c. unexpected increase in manufacturing labor time

d. unexpected increase in the use of quantities of inputs of raw material