The Rose Company uses a flexible budget to plan and control manufacturing overhead costs. Overhead costs are applied to products on the basis of direct labor- hours. The standard cost card shows that 5 direct labor-hours are required per unit of product. Rose Company had the following budgeted and actual data for March: Units produced Direct labor-hours Variable overhead costs Fixed overhead costs Actual Budgeted 22,000 20,000 105,000 100,000 $91,000 $80,000 $52,000 $50,000 Compute the variable overhead efficiency variance for March. Example of Answer: 40001 A manufacturing company has a standard costing system based on machine hours (MHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: 3,700 MHs Budgeted/denominator level of activity Overhead costs at the denominator activity level: Variable overhead cost Fixed overhead cost $28,490 $47,545 The following data pertain to operations for the most recent period: 3,900 MHS Actual hours Standard hours allowed for the actual output Actual total variable overhead cost Actual total fixed overhead cost 3,850 MHS $29,445 $47.995 What was the fixed overhead spending variance for the period to the nearest dollar? Example of Answer: 40000 4000F (No comma, space, decimal point, or $ sien)