The next two questions are based on the following: Topeka Manufacturing Corporation uses a standard cost system with machine-hours as the activity base for overhead. The following information relates to production for last year:

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The next two questions are based on the following: Topeka Manufacturing Corporation uses a standard cost system with machine-hours as the activity base for overhead. The following information relates to production for last year: Total budgeted overhead (at the denominator level of activity Total applied overhead Total actual overhead Variable Fixed S 60,000? S 55,200 S 115,000 S 54,500 S 130,000 The standard machine-hours allowed for actual output during the year were 4,600. The actual machine-hours incurred were 4,500 18 What was Topeka's VMOH Rate Variance? A. B. C. $500 Favorable $500Unfavorable $1,200 Favorable $1,200 Unfavorable E. None of the above 19 What was Topeka's FMOH Budget variance? A. B. C. 5,000.00 Favorable 5,000.00 Unfavorable 0,000.00 Favorable 0,000.00 Unfavorable E. None of the above