1-

Denver Enterprises recently used 14,000 labor hours to produce 7,500 completed units. According to manufacturing specifications, each unit is anticipated to take two hours to complete. The company's actual payroll cost amounted to OMR 158,200. If the standard labor cost per hour is OMR 11, Denver's labor efficiency variance is:

Select one:

a. 11,000 F

b. 11,300 UNF

c. 11,000 UNF

d. 11,300 F

2-

The following data pertain to the current year: Budgeted manufacturing overhead: OMR 450,000 Actual manufacturing overhead: OMR 390,000 Budgeted machine hours: 30,000 hrs. Actual machine hours: 33,000 hrs. Overhead applied to production totaled:

Select one:

a. 495,000

b. 435,000

c. 449,000

d. 355,000