Question
Production 54,000 units 60,000 units Machine-hours 985 hours 1,800 hours Fixed overhead costs for September $53,400 $90,000 The fixed-overhead budgeted cost-allocation rate (BR) $50.00 per
Production 54,000 units 60,000 units
Machine-hours 985 hours 1,800 hours
Fixed overhead costs for September $53,400 $90,000
The fixed-overhead budgeted cost-allocation rate (BR) $50.00 per machine-hour.
Standard quantity per 1 unit (SQ) (1,800m/h: 60,000)= 0.03m/h
What is the fixed overhead spending variance?
| A. | $9,000 F | |
| B. | $9,000 U | |
| C. | $36,600 U | |
| D. | $36,600 F |
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The ASQ Certified Quality Auditor Handbook
Authors: Lance B Coleman
5th Edition
1951058097, 978-1951058098
