The management of Brickstone Industries is analyzing fixed manufacturing overhead variances for the fiscal period just ended. It notices that the total fixed manufacturing overhead variance was $240,000 Unfavorable and that the fixed overhead budget variance was $100,000 Favorable. However, Brickstones accountants had failed to calculate the fixed overhead volume variance. The standard fixed overhead rate was $10 per machine hour. What is Brickstones fixed overhead volume variance?

	A.	$140,000 (F)
	B.	$340,000 (F)
	C.	$340,000 (U)
	D.	$200,000 (U)

Blue Lite manufactures decorative weather vanes that have a standard materials cost of two pounds of raw materials at $2 per pound. During November 500 pounds of raw materials costing $4 per pound were used in making 450 weather vanes. The materials price and quantity variance are:

	A.	Material Price Variance 1,000 U, Material Quantity variance 800 U
	B.	Material Price Variance 500 U, Material Quantity variance 400 F
	C.	Material Price Variance 1,000 F, Material Quantity variance 800 F
	D.	Material Price Variance 500 F, Material Quantity variance 400 U