Baltimore Products has an estimated practical capacity of 90,000 machine hours, and each unit requires two machine hours. The following data apply to a recent accounting period:

Actual fixed overhead $ 442,000
Actual machine hours worked 86,000
Actual finished units produced 43,000
Budgeted fixed overhead $450,000
Baltimore's fixed overhead spending and production volume variance are:

(A) $ 8,000 unfavorable and $ 20,000 unfavorable, respectively
(B) $ 8,000 favorable and $ 20,000 unfavorable, respectively
(C) $ 12,000 favorable and $ 20,000 unfavorable, respectively
(D) $ 12,000 unfavorable and $ 20,000 unfavorable, respectively

Option "C" is the correct answer to the following statement.

Explanation:

Computation:

Fixed overhead spending = Actual fixed overhead - Budgeted fixed overhead

= $442,000  - $450,000

= - $8,000

$8000 Favorable

Budgeted overhead rate per unit = Budgeted fixed overhead / Total Budgeted machine hours

= $450,000 / 90,000 = $5

Budgeted units = Total Budgeted machine hours / number of hours per unit required

= 90,000 / 2 = 45,000 units

Production volume variance = (Actual units - Budgeted units) × Budgeted overhead rate per unit × number of hours per unit required

= (43,000 - 45,000) × $5 × 2

= - $20,000

$20,000 Unfavorable

the answer is account d

muslims control the north africa during the period of 1500 up

to 1800. they made a barrier to prevent further european exploration from

entering the africa from the north. however, the dutch ware still able to move

toward the interior with having south africa as one of the routes leading to

the east for trading with asia.