what is the answer from 45 to 47 please

Caps Lock Meridian Fashions uses standard costs for their manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the fixed overhead cost variance. 45 $32,000 Actual fixed overhead Budgeted fixed overhead Standard overhead allocation rate Standard direct labor hours per unit Actual output $24,000 3 DLHO 2500 units A) $8000 F B) $36,000 F C) $8000 U D) $36,000 U 40) Wave Fashions uses standard costs for its manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the total fixed overhead variance Actual fixed overhead Budgeted fixed overhead Allocated fixed overhead Standard overhead allocation rate Standard direct labor hours per unit Actual output $40,000 $27,000 $27,000 $6.75 2.00 DLHO 2000 units A) $13,500 F B) $13,500 U C) $13,000 U D) $13,000 F 47) Which department is usually responsible for a direct materials cost variance due to favorable price negotiations? A) purchasing B) engineering C) human resources D) production