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Answer (A) is correct . This question requires solving simultaneous equations because both the variable overhead per direct labor hour (Y) and the fixed overhead (X) are ? unknown. $80,000 = X + 1,000Y $140,000 = X + 3,000Y $60,000 = 2,000Y Y = $30 per direct labor hour Substituting, $80,000 = X + 1,000($30) X = $50,000

Answer (B) is incorrect because The average total factory overhead applied per month, a portion of which is variable, is $46,667.
Answer (C) is incorrect because The monthly fixed factory overhead is calculated by dividing the difference between total factory overhead allocated in January and February by the change in direct labor hours. This equals the variable overhead per direct labor hour. Subtracting the quantity of direct labor hours times variable overhead rate per hour from total factory overhead equals fixed overhead.
Answer (D) is incorrect because The variable factory overhead per 1,000 hours is $30,000.