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14. According to the activity-based costing system, what is the total cost of serving a lone diner two drinks? who orders a. P15.10 b. P9.90 c. P12.70 d. P20.00 Standara Costs and Variances Th e following information pertaining to the following questions: Global Corporation manufactured 1 P5.00 per machine hour. The following variable overhead data pertaining to February. 00,000 buckets during February. The overhead cost-allocation base is Production Machine-hours Variable overhead cost per machine-hour Actual 100,000 units 9,800 hours P5.25 Budgetecd 100,000 units 10,000 hours P5.00 15. What is the actual variable overhead cost? a. P49,000 b. P50,000 c. 51,450 d. None of the above 16. What is the flexible-budget amount? b. P50,000 a. P49,000 c. 51,450 d. None of the above 17. What is the variable overhead spending variance? a. P1,000 favorable b. b. P1,450 unfavorable c. P2,450 unfavorable d. None of the above 18. What is the variable overhead efficiency variance? a. P1,000 favorable b. b. P1,450 unfavorable c. P2,450 unfavorable d. None of the above