Question: Match Point, Inc. has the following overhead standards: Variable overhead: 4 hours at $7 per hour Fixed overhead: 4 hours at $9 per hour The

Match Point, Inc. has the following overhead standards: Variable overhead: 4 hours at $7 per hour Fixed overhead: 4 hours at $9 per hour The standards were based on a planned activity of 37,000 machine hours when 6,700 units were scheduled for production. Actual data follow. Variable overhead incurred: $184,750 Fixed overhead incurred: $350,000 Machine hours worked: 36,800 Actual units produced: 6,800 Match Points fixed-overhead budget variance is:

Multiple Choice

$7,600 unfavorable.
$8,500 unfavorable.
$17,000 unfavorable.
$15,200 unfavorable.
None of the answers is correct.

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