2. Which of the following cannot partly explain why using a predetermined overhead rate usually leads to a variance to actual overhead costs. a. Actual spending for overhead is less than budgeted spending for overhead. b. Actual use of the overhead allocation base is more than the budgeted use of the allocation base. C. Direct costs differed to budget. d. Budget estimates of overhead were unrealistically high. 3. Total costs are $98,000 when 9,000 units are made. Of this amount, variable costs are $18,000. What are the total costs when 8,000 units are produced? a. $ 96,000 b. $ 100,000 C. $108,000 d. $118,000