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The NBV Company allocates both variable manufacturing overhead and fixed manufacturing overhead using direct labor hours as the allocation base. NBV expected to produce 40,000 units during the year and to use three direct labor hours to produce each unit. It budgeted \\( \\$ 600,000 \\) for variable manufacturing overhead and \\( \\$ 1,200,000 \\) for fixed manufacturing overhead. NBV actually produced 35,000 units and used 115,000 direct labor hours during the year. If NBV incurred \\( \\$ 650,000 \\) in variable manufacturing overhead costs and \\( \\$ 950,000 \\) in fixed manufacturing overhead costs, what is the fixed manufacturing overhead spending variance? \\( \\$ 250,000 \\) favorable \\( \\$ 75,000 \\) unfavorable \\( \\$ 150,000 \\) unfavorable \\( \\$ 100,000 \\) favorable Home Health manufactures medical supplies. For the month of April, it projects the following selling and administrative expenses: sales commissions, \8 of sales; shipping expense, \\( \\$ 12,800 \\); advertising and marketing costs payable next month, \\( \\$ 4,200 \\); electric and water utilities, \\( \\$ 1,900 \\); equipment depreciation, \\( \\$ 18,700 \\); bad debt expense, \\( \\$ 3,000 \\). Sales for the month of April equal \\( \\$ 694,000 \\). What is the total of cash costs that will be reported on the cash budget? \\( \\$ 623,780 \\) \\( \\$ 70,220 \\) \\( \\$ 96,120 \\) \\( \\$ 597,880 \\)