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Los gastos generales presupuestados para Harrington Company a una capacidad normal de 30 000 horas de mano de obra directa son de $4.50 por hora

Los gastos generales presupuestados para Harrington Company a una capacidad normal de 30 000 horas de mano de obra directa son de $4.50 por hora variable y $3 por hora fija. En mayo, se incurri en $232 500 de gastos generales al trabajar 31 500 horas cuando se permitan 32 000 horas estndar. La variacin controlable de los costos indirectos es favorable en $3,750. $1,500 favorable. $7,500 favorable. $7,500 desfavorable.

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