150 Selling price per unit Variable cost per unit Total fixed costs 90 300,000 How many units must stilt sell to obtain a target before-tax profit of $75,000 (rounded to the nearest whole unit)? O 5,000 O 6,250 O 3,333 O4,167 Standard factory overhead rates are based on a normal monthly volume of 1 standard direct hour per unit. Standard factory overhead rates per direct labor hour are as follows: $ 5.00 12.00 Fixed Variable Direct labor hours incurred in current month Units actually produced in current month Actual factory overhead costs incurred (includes $50,000 fixed) $17.00 7,000 hours 7,000 units $128,000 What is the variable overhead spending variance for Stilt? O $6,000 unfavorable O $0 O $21,000 unfavorable O $6,000 favorable