Multiple choice budgeting and forecasting questions

(TCO 9) ;The Wiscow Manufacturing Company recorded overhead costs of $14,182 at an activity level of 4,200 machine hours and $8,748 at 2,300 machine hours. The records also indicated that overhead of $9,730 was incurred at 2,600 machine hours. What is the total estimated cost for 2,600 machine hours using the high-low method to estimate the cost equation? ;(Points : 4)

Question 4.4. ;(TCO 8) Southern Company’s budgeted and actual sales for 2009 were:
;

;
What is the total sales variance for the two products? ;(Points : 4)

Question 5.5. ;(TCO 8) Southern Company manufactures Product X. ; The standard cost of one unit of output is $12.00 ;(four pieces at $3.00 per piece). ; During the first quarter, 5,000 units were made, at an actual cost of $10.50 per unit ;(three pieces were $3.50 per piece). ; What is the material price variance? ;(Points : 4)