1. Actual fixed overhead is $33,300 (12,000 machine hours) and fixed overhead was estimated at $34,000 when the predetermined rate of $3.00 per machine hour was set. If 11,500 standard hours were allowed for actual production, applied fixed overhead is:

a. 33,300

b. 34,000

c. 34,500

d. not determinable without knowing the actual numbers of units produced

2. Pittsburg Company uses a standard cost accounting system. The following overhead costs and production data are available for September:

Standard fixed OH rate per DLH

$1

Standard variable OH rate per DLH

$4

Budgeted monthly DLHs

40,000

Actual DLHs worked

39,500

Standard DLHs allowed for actual production

39,000

Overall OH variance-favorable

$2,000

3.

Harrah Manufacturing Company uses a standard cost system and prepared the following budget at normal capacity for October:

Direct labor hours	24,000
Variable OH	$48,000
Fixed OH	$108,000
Total OH per DLH	$6.50
Actual data for October were as follows:
Direct labor hours worked	22,000
Total OH	$147,000
Standard DLHs allowed for capacity attained	21,000

Using the two-way analysis of overhead variances, what is the controllable variance for October?

		$ 3,000 F
		$ 5,000 F
		$ 9,000 F
		$10,500 U

The total applied manufacturing overhead for September should be

		$195,000.
		$197,000.
		$197,500.
		$199,500.