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The following data are given for Bahia Company: 1,035 units 944 units Budgeted production Actual production Materials: Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials $1.84 11 10,072 $20,648 Labor: $14.17 per hour Standard hourly labor rate Standard hours allowed per completed unit 4.2 Actual labor hours worked 4,861.6 $74,139 Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate $1,177,000 $25.00 per standard labor hour $136,125 Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $103,485.02 unfavorable Ob. $103,485.02 favorable Oc. $37,005.00 unfavorable Od. $37,005.00 favorable When Job 117 was completed, direct materials totaled $9,624; direct labor, $11,729; and factory overhead, $8,722. A total of 2,005 units were produced at a per-unit cost of Oa. $2,005 Ob. $21,353 Oc. $15 Od. $30,075 Motorcycle Manufacturers, Inc. projected sales of 55,200 machines for the year. The estimated January 1 inventory is 6,880 units, and the desired December 31 inventory is 7,130 units. What is the budgeted production (in units) for the year? Oa. a. 41,190 Ob. 55,450 Oc. 55,200 Od. 54,950 At the end of the year, overhead applied was $3,781,000. Actual overhead was $3,497,000. Closing over/underapplied overhead into Cost of Goods Sold would cause net income to Oa. decrease by $284,000 Ob. increase by $568,000 Oc. increase by $284,000 Od. decrease by $568,000