Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .Michelle Inc.uses a level 4-variance analysis of its manufacturing overhead costs, and has the following results for April.A.Budgeted direct labour-hours per unit is used to allocate variable manufacturing overhead.Fixed overhead is allocated on a per unit basis.
b.Budgeted amounts for April are:
C.Actual amounts for April are:

-If Michelle Inc.uses a two-variance analysis format then what will be the reported variances?

A) flexible-budget variance $100,000 U; Production-volume variance $200,000 U
B) efficiency variance $80,000 U; production-volume variance $200,000 F
C) rate variance $10,000 U; efficiency variance $120,000 F
D) rate variance $10,000 U; efficiency variance $80,000 U
E) flexible-budget variance $90,000 U; production-volume variance $200,000 F