The managerial accountant at Aquatics Pools and Spas assess a fixed overhead budget variance of $3,400 U in the month of April. The standard hours in April were 2,900 hours and the standard rate was projected at $13 per machine-hour. There were unforeseen complications that involved raw materials and the standard rate projected per machine hour-was inaccurate. What was the standard rate per-machine hour if the standard fixed overhead cost of production is $41,100? What is the budgeted fixed overhead amount if the actual fixed overhead is $43,100?
a. $14.17 /machine hour; $39,700
b. $13.86 /machine hour; $44,500
c. $14.15 /machine hour; $46,500
d. $12.15 /machine hour; $40,200