The value for box "E" is Use the following information to answer questions 35, 36, 37, 38, 39, 40:

Static budget volume 220 units

Actual volume 250 units

	Unit Cost at Budgeted Level	Actual Costs Incurred	Budget Based on Actual Activity	Budget Based on Static Budget Activity	Flexible Budget Variance	Sales Volume Variance	Total Variance
Total Variable MOH	"A"	$8,745	"B"	$7,634
Total Fixed Costs		$55,100	"C"	$55,000	"D"	"E"

35. The value for box "A" should be:

A) $30.54

B) $34.70

C) $34.98

D) $39.75

36. The value for box "B" should be:

A) $6,718.80

B) $7,695.60

C) $8,675.00

D) $9,937.50

37. The value for box "C" should be:

A) $55,000

B) $55,100

C) $62,500

D) $62,614

38. The value for box "D" should be:

A) $0

B) $100 favourable

C) $100 unfavourable

D) $7,500 unfavourable

39. The value for box "E" should be:

A) $0

B) $100 favourable

C) $100 unfavourable

D) Not enough information given.

A) always equal to $0 because fixed costs do not vary with activity.

B) determined by subtracting the actual fixed costs from the budgeted fixed cost in the static budget. If the number is negative the variance is unfavourable.

C) determined by subtracting the actual fixed costs from the budgeted fixed cost in the flexible budget. If the number is positive the variance is unfavourable.

D) Can only be calculated after it has been determined if overhead has been over or under applied.