$110,000 U$110,000 FInstructor Explanation:Total variable overhead variance = $50,000 U + $60,000 F = $10,000 F.
Question 3.(TCO 10) Sebastian Company, which manufactures electrical switches, uses a standardcost 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 at $12 per direct manufacturing labor hour) $ 60Fixed overhead (5 hours at $15 per direct manufacturing labor hour,based on capacity of 200,000 direct manufacturing labor hours per month) 75Total overhead per switch $ 135The 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. What amount should be credited to the Allocated Manufacturing Overhead Control account for the month of December?