1

Bradpon Incorporated planned to use $37.50 of material per unit but actually used $36.75 of material per unit, and planned to make 1800 units but actually made 1600 units. The sales-volume variance is:

	a.	$1200 favourable.
	b.	$7500 unfavourable.
	c.	$7500 favourable.
	d.	$1200 unfavourable.
	e.	No correct answer

Hobart Corporation manufactured 20 000 heaters during November. The overhead cost-allocation base is $15.75 per machine-hour. The following variable overhead data pertain to November: Actual Budgeted Production 20 000 units 22 000 units Machine-hours 7875 hours 9000 hours Variable overhead cost per machine-hour: $15.50 $15.75 What is the flexible-budget amount? ( rounded to two decimal)

	a.	$124 031.30
	b.	$128 863.64
	c.	$139 500.00
	d.	$124 000.00
	e.	No correct answer

Healesville Animal Products manufactured 32 000 horse grooming kits during 2018. The fixed-overhead cost-allocation rate is $20.00 per machine-hour. The following fixed overhead data pertain to 2018: Actual Static Budget Production 32 000 units 30 000 units Machine-hours 6100 hours 6000 hours Fixed overhead costs for 2018 $123 000 $120 000 What is the fixed overhead spending variance?

	a.	$1000 unfavourable
	b.	$5000 favourable
	c.	$3000 unfavourable
	d.	$2000 favourable
	e.	No correct answer

Healesville Animal Products manufactured 32 000 horse grooming kits during 2018. The fixed-overhead cost-allocation rate is $20.00 per machine-hour. The following fixed overhead data pertain to 2018: Actual Static Budget Production 32 000 units 30 000 units Machine-hours 6100 hours 6000 hours Fixed overhead costs for 2018 $123 000 $120 000 What is the fixed overhead production-volume variance?

	a.	$3000 unfavourable
	b.	$1000 unfavourable
	c.	$2000 favourable
	d.	$8000 favourable
	e.	No correct answer