Variable Overhead Rate Variance = (Standard Rate for actual MHs) - Actual Overheads Ie. = 9600*8.10 - 75050 =2710(F) from Menuka Shakya to everyone: 5:43 PM TB MC Qu. 6-195 (Static) Moskowitz Corporation has provided... Moskowitz Corporation has provided the following data for its two most recent years of operation: Selling price per unit $ 91 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials $ 13 Direct labor $ 7 Variable manufacturing overhead $ 3 Fixed manufacturing overhead per year $480,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold $ 6 Fixed selling and administrative expense per year $ 84,000 Year 1 Year 2 Units in beginning inventory 0 3,000 Units produced during the year 12,000 10,000 Units sold during the year 9,000 10,000 Units in ending inventory 3,000 3,000 The unit product cost under variable costing in Year 1 is closest to: