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9:49 LTE Use the following to answer questions 75-78 Standard Company has developed standard manufacturing overhead costs based on a capacity of 180,000 direct laber-hours (DLH) as follows: Standard overhead costs per unit Variable portion Fixed portion 2 DLHs@ $3 per DLH-56 2 DLHs@ $5 per DLH-510 The following data pertain to operations in April Actual output 80,000 unit Actual direct labor cost.. $644,000 Actual direct labee-hours worked. 165,000 DLH Variable overhead cost incurred... Fixed overhead cost incurred. $518,000 $860,000 75. The variable overhead spending variance for April was: A) $15,000 unfavorable B) $23,000 unfavorable C) $38,000 favorable D) $38,000 unfavorable Answer: B Level: Medium LO.3 Source: CMA adapted 378 Chapter 11 Flexible Budgets and Overhead Analysis 76. The variable overhead efficiency variance for April was A) $15,000 unfavorable B) $23,000 unfavorable C) $38,000 favorable D) $38,000 unfavorable Answer: A Level: Medium LO:4 Source: CMA, adapted 77. The fixed overhead budget variance for April was A) $40,000 unfavorable B) $40,000 favorable C) $60,000 favorable D) $60,000 unfavorable Answer: 8 Level: Medium 10:6 Source: CMA, adapted 78. The fixed overhead volume variance for April was A) $60,000 unfavorable B) $60,000 favorable C) $100,000 favorable D) $100,000 unfavorable Answer: D Level: Medium LO:6 Source: CMA, adapted Use the following to answer questions 79-81: Sulema. Inc. renairs and refinishes antique furniture. Manufacturing overhead at Suleman N C 000