Budgeted number of patient-visits 8, 300 Budgeted variable overhead costs: Supplies (@$5.80 per patient-visit) $ 48, 140 Laundry (@$8.80 per patient-visit) 73, 040 Total variable overhead cost 121, 180 Budgeted fixed overhead costs: Wages and salaries 54, 400 Occupancy costs 86, 700 Total fixed overhead cost 141, 100 Total budgeted overhead cost $ 262, 280 The total overhead cost at an activity level of 9,000 patient-visits per month should be: Multiple Choice O $284,400 O $274,180 O $272,500 O $262,2802 Wember Catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $600 per month plus $78 per job plus $12 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in September to be 19 jobs and 149 meals, but the actual activity was 15 jobs and 146 meals. The actual cost for catering supplies in September was $3,340. The catering supplies in the planning budget for September would be closest to: Multiple Choice O $3,940 O $3,870 O $3,340 O $3,522but the actual level of activity was 603 frames. The actual supplies cost for the month was $8.500. The spending variance for supplies cost in November would be 3 Plttrnan Framing's cost formula for its supplies cost ls $1,130 per month plus $13 per frame For the month of November, the company planned for activlty of611frames, closest to: Multiple Choice 0 $573 F $469 U O 0 $573 U 0 $469 F 4 Herrod Catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $580 per month plus $107 per job plus $23 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in December to be 15 jobs and 124 meals, but the actual activity was 10 jobs and 129 meals. The actual cost for catering supplies in December was $4,450. The spending variance for catering supplies in December would be closest to: Multiple Choice O $587 U O $587 F O $167 F O $167 U5 Standard laborhours per unit of output Standard labor rate 9.3 hours $ 13.18 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 7,100 hours is 90,170 1,000 units What is the labor efficiency variance for the month? Multiple Choice 0 O O 0 331.660 F $31,660 U $27,940 F $28320 F Piper Corporation's standards call for 3,200 direct labor-hours to produce 1,600 units of product During October the company worked 1500 direct labor-hours and produced 1,450 units. The standard hours allowed for October would be: [Round your intermediate calculations to 1 decimal place.) Multiple Choice 0 3.200 hours 1,500 hours 1.750 hours 0 2,900 hours 7 Standard hours per unit of output Standard variable overhead rate The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost $ 30,395 Actual output 5.4 hours $ 11.80 per hour 2, 525 hours 250 units What is the variable overhead efficiency variance for the month? Multiple Choice 0 O O 0 $14,465 u $13,865 U $500 U $15930 F Gipple Corporation makes a product that uses a material with the quantity standard of 8.2 grams per unit of output and the price standard of $6.90 per gram. In January the company produced 4300 units using 25,770 grams of the direct material; During the month the company purchased 28,300 grams of the direct material at $100 per gram. The direct materials purchases variance is computed when the materials are purchased The materials price variance for January is: Multiple Choice O $3,526 F $2.830 U O 0 $3,526 U 0 $2,830 F The company produced 4,000 units during the month. A total of 21.000 pounds of material were purchased at a cost of $15180 There was. no beginning inventory of materials on hand to stanthe month; at the end ofthe month, 5,220 pounds of material remained in the warehouse. During March,1,250 direct labor-hours were worked at a rate of $46.50 per hour. Variable manufacturing overhead costs during March totaled $15,661. The direct materials purchases variance is computed when the materials are purchased. The variable overhead rate variance for March is: Multiple Choice 0 53.036 F $3,593 U $3,036 U O O $3.593 F O A manufacturing company that has only one product nas established the following standards for Its variable manufacturing overnead. Ine company bases Its variable manufacturing overhead standards on direct labor-hours. 10 Standard hours per unit of output 3. 40 DLHS Standard variable overhead rate $ 10. 75 per DLH The following data pertain to operations for the last month: Actual direct labor - hours 9, 200 DLHS Actual total variable manufacturing overhead cost $ 95, 800 Actual output 2, 500 units What is the variable overhead efficiency variance for the month? Multiple Choice O $7,525 U O $7,433 F O $3,952 U O $7,433 U