In the general model, a price variance is calculated as: O (APSO) -(SPSG) O AP AQ) - (SPSG) (AP *AQ) - (APS) O AP AQ) - (SP * AG) Actual machine hours Standard machine hours allowed Denominator activity machine hour] Actual fred overhead costs Budgeted fed overhead costs Predetermined overhead rate ($t variable. S4 feed 340 900 1000 3,800 4,000 $ Is the fixed overhead spending (budget) variance favorable or unfavorable? Unfavorable Favorable O Flexible Budget Variance Flexble Budget Sales Activity Variance 2,000 U Master Budget 13.000 13.000F Units Sales revenue Less Variable mfg costs Variable mkt/adm.costs Contribution margin $ 87,750 $9000 - $ 3.250 U $91000 $ 105,000 30,000 $ 4,000 F $ 5.000 U $ 52,000 is the activity variance for the variable manufacturing costs favorable or unfavorable? O Favorable Unfavorable Denominator hours for May Actual hou worked during My Standard hours Allowed for May Flexible budget feed overhead cost Actual feed overhead costs for May 15.000 14 000 12.000 45.000 $48.000 Danske Company had total underapplied overhead of $15.000. Additional information is as follows Variable Overhead: Applied based on standard direct labor hours lowed Budgeted based on standard direct labor hours $42.000 38.000 Fbed Overhead Applied based on standard direct labor hours allowed Budgeted based on standard direct labor hours $ 30,000 27,000 What is the actual total overhead for the period? $87,000 $50,000 $80,000 $45,000