Chapter 8The following data apply to questions 3–9. Sebastian Company, which manufactures electrical switches, uses a standard cost system and carries all inventories at standard. The standard manufacturing overhead costs per switch are based on direct labor hours and are shown below:Variable overhead (5 hours @ $12 per direct manufacturing labor hour)$ 60Fixed overhead (5 hours @ $15* per direct manufacturing labor hour) 75Total overhead per switch$135*Based on capacity of 200,000 direct manufacturing labor hours per month.The following information is available for the month of December:46,000 switches were produced although 40,000 switches were scheduled to be produced.225,000 direct manufacturing labor hours were worked at a total cost of $5,625,000.Variable manufacturing overhead costs were $2,750,000.Fixed manufacturing overhead costs were $3,050,000.3.[CMA Adapted] The variable overhead spending variance for December was
4.[CMA Adapted] The variable manufacturing overhead efficiency variance for December was
5.The total variable manufacturing overhead variance wasa.$10.000 F.b.$10,000 U.c.$110,000 U.d.$110,000 F.
6.[CMA Adapted] The fixed manufacturing overhead spending variance for December was
7.The fixed overhead production volume variance for December was