eall Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month: Budgeted level of activity 10,500MHs Actual level of activity 10,600MHs Standard variable manufacturing overhead rate$7.70per MH Budgeted fixed manufacturing overhead cost$70,000 Actual total variable manufacturing overhead$71,600 Actual total fixed manufacturing overhead$76,000 What was the fixed manufacturing overhead budget variance for the month

$6,000 unfavorable

Explanation:

The fixed manufacturing overhead budget for the month is the difference between budgeted fixed manufacturing overhead cost minus actual fixed manufacturing overhead cost represented below;

Fixed manufacturing overhead budget = Budgeted fixed manufacturing overhead cost - Actual fixed manufacturing overhead cost

= $70,000 - $76,000

= $6,000 unfavorable

It is unfavorable since the actual overhead cost expended is more than the budgeted cost.

y=mx+b is the right slope of velocity carry the 4 over

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