16.Fletcher Company collected the following data regarding production of one of its products. Compute the variable overhead spending variance.

Direct labor standard (2.00 hrs. @ $14.10/hr.)$28.20 per finished unitActual direct labor hours 89,000 hrs.Budgeted units 46,600 unitsActual finished units produced 43,600 unitsStandard variable OH rate (2.00 hrs. @ $14.00/hr.)$28.00 per finished unitStandard fixed OH rate ($233,000/46,600 units)$5.00 per unitActual cost of variable overhead costs incurred$1,216,500 Actual cost of fixed overhead costs incurred$234,900

Multiple Choice

• $29,500 favorable.
• $6,000 favorable.
• $6,000 unfavorable.
• $25,200 unfavorable.
• $25,200 favorable.

17.Claremont Company specializes in selling refurbished copiers. During the month, the company sold 140 copiers at an average price of $2,200 each. The budget for the month was to sell 135 copiers at an average price of $2,400. The expected total sales for 140 copiers were:

Multiple Choice

• $308,000.
• $336,000.
• $297,000.
• $324,000.
• $542,000.

18.A company has two departments, Y and Z that incur wage expenses. An analysis of the total wage expense of $39,000 indicates that Dept. Y had a direct wage expense of $6,000 and Dept. Z had a direct wage expense of $9,500. The remaining expenses are indirect and analysis indicates they should be allocated evenly between the two departments. Departmental wage expenses for Dept. Y and Dept. Z, respectively, are:

Multiple Choice

• $17,750; $21,250.
• $21,250; $17,750.
• $19,500; $19,500.
• $6,000; $9,500.
• $11,750; $11,750.

19.Holo Company reported the following financial numbers for one of its divisions for the year; average total assets of $6,350,000; sales of $7,025,000; cost of goods sold of $3,775,000; and operating expenses of $1,367,000. Compute the division's return on investment:

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Multiple Choice

• 26.80%.
• 19.5%
• 29.7%.
• 22.8%.
• 27.1%.

20.Kragle Corporation reported the following financial data for one of its divisions for the year; average invested assets of $475,000; sales of $945,000; and income of $107,000. The investment turnover is:

Multiple Choice

• 22.10.
• 50.30.
• 1.99.
• 443.90.
• 11.30.