Vasquez Construction Materials Company has a sales office that sells concrete culvert pipes to property developers. The sales office is a revenue center and prepares a monthly responsibility report. The following information is provided. Revenue Center Responsibility Report Actual Flexible Sales Product Sales Budget Flexible Volume Static Type Revenue Variance U/F Budget Variance U/E Budget 40 inch $31,700 $30,750 $40,600 36 inch long 40,000 42,100 33,200 36 inch short 36,000 33,000 31,100 32 inch 19,000 20,000 28,450 What is the sales volume variance for the 36 - inch long pipe? O A. $9,850 U OB. $950 F OC. $8,900 F OD. $2,100 U IUTTIIP - Bag Ladies, Inc. manufactures two kinds of bagstotes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $24,500. Additional estimated information is given below. Totes Direct materials cost per unit Direct labor cost per unit Number of units $31 $53 Satchels $41 $63 360 500 Calculate the amount of overhead to be allocated to Totes. (Round any percentages to two decimal places and your final answer to the nearest dollar.) O A. $11,299 O B. $333 OC. $13,202 OD. $462