Use the following information for the next four questions. Fertilizer Farm produces fertilizer and distributes the product by using his tanker trucks. The following information pertains to the company's manufacturing overhead data: Budgeted output units 300 truckloads
Budgeted fleet hours 225 hours
Budgeted pounds of fertilizer 12,000,000 pounds
Budgeted variable manufacturing overhead costs for 300 loads $37,500
Actual output units produced and delivered 315 truckloads
Actual fleet hours 218 hours
Actual pounds of fertilizer produced and delivered 12,600,000 pounds
Actual variable manufacturing overhead costs $38,250

Variable-manufacturing overhead costs were actual output.

a. Higher than expected
b. The same as expected
c. Indeterminable
d. Lower than expected