Jake Company, which manufactures electrical switches,uses a standard cost system and carries all inventories atstandard. The standard manufacturing overhead costs per switch arebased on direct labor hours and are shown below:
Variable overhead (5 hours @ $12 per directmanufacturing laborhour) $ 60
Fixed overhead (5 hours @ $15* per directmanufacturing labor hour) $75
Total overhead perswitch $135
*Based on capacity of 200,000 direct manufacturinglabor hours per month.
The following information is available for the monthof November:
? 46,000 switcheswere produced although 40,000 switches were scheduled to beproduced.
? 225,000 directmanufacturing labor hours were worked at a total cost of$5,625,000.
? Variablemanufacturing overhead costs were $2,750,000.
? Fixedmanufacturing overhead costs were $3,050,000.
The total variable manufacturing overhead variancewas?
What amount should be credited to the AllocatedManufacturing Overhead Control account for the month ofDecember?
Under the 2-variance method, the flexible-budgetvariance for December was?
Under the 3-variance method, the spending variance forDecember was?
