The managerial accountant at Dogwood Inc assessed a fixed overhead budget variance of$$ $$4,400$ U in the month of April. The standard hours in April were$3,300$ hours and the standard rate was projected at$$ $$11$ per machineminushour. There were unforeseen complications that involved raw materials and the standard rate projected per machineminushour was inaccurate. What was the standard rate per machineminushour if the standard fixed overhead cost of production is$$ $$44,000?$ What is the budgeted fixed overhead amount if the actual fixed overhead is$$ $$44,400?$

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Part $1$

A$.$

$$$$12\mathrm{.}12/$machine hour;$$ $$48,400$

B$.$

$$$$10\mathrm{.}00/$machine hour;$$ $$41,100$

C$.$

$$$$13\mathrm{.}33/$machine hour;$$ $$40,000$

D$.$

$$$$13\mathrm{.}45/$machine hour;$$ $$48,800$