Use the following information to answer questions 1-3.

Christine Corporation manufactures baseball uniforms and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company’s manufacturing overhead data:

Budgeted Output Units 10,000 units
Budgeted Machine-Hours 15,000 hours
Budgeted Variable Manufacturing
Overhead Costs for 15,000 hours 180,000
Actual Output Unites Produced 9,000 units
Actual Machine-Hours Used 14,000 hours
171,000

1. What is the budgeted variable overhead cost rate per output unit?

A. $12.00
B. $12.21
C. $18.00
D. $19.00
2. What is the variable overhead spending variance? (using data from question 1)
A. $3,000 U
B. $6,000 U
C. $12,000 F
D. $81,000 U

3. If the company uses standard costing, what amounts of variable manufacturing overhead was allocated to the work-in-process for the period?
A. $180,000
B. $171,000
C. $168,000
D. $162,00

Which of the following statements accurately describes how costs and benefits are calculated?

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Compute the cost of not taking the following cash discounts. (use a 360-day year. do not round intermediate calculations. input your final answers as a percent rounded to 2 decimal places.)