44. A total labor variance is best defined as the difference between total:

actual cost and the standard cost for the standard hours allowed to produce the output that was made

actual cost and the standard cost for the actual quantity of hours worked

standard cost for the actual quantity of hours worked and the standard cost for the standard hours allowed to produce the output that was made

41. T Company expects to incur the following per unit costs for 1,000 units of production: Direct materials of 4 pounds per unit at $3 per pound AND direct labor of hour at $24 per hour AND variable overhead at 75 percent of direct labor costs AND fixed overhead of $3,000. What is the total amount of overhead to include in the overhead budget?

$4,500

$13,500

$11,250

$3,000

$7,500

36. An unfavorable variable overhead spending variance may be caused by:

the payment of lower prices for variable overhead items

an increase in electricity costs per kilowatt hour charged by the utilities company

price increases on direct materials

the use of excessive quantities of variable overhead items