Figure 11-4

question 14

Multiple Choice

Figure 11-4. Kris Company calculates its predetermined rates using practical volume,which is 325,000 units.The standard cost system allows 3 direct labor hours per unit produced.Overhead is applied using direct labor hours.The total budgeted overhead is $4,260,000,of which $994,000 is fixed overhead.The actual results for the year are as follows:
Refer to Figure 11-4.Calculate the variable overhead spending variance.

• A)$69,250 U
• B)$69,250 F
• C)$24,000 U
• D)$40,000 F
• E)none of these

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Definitions:

Paranoid Delusions

Unfounded beliefs held with strong conviction despite superior evidence to the contrary, often involving themes of persecution or conspiracy.

Word Salad

A confused or unintelligible mixture of seemingly random words and phrases, typically used to describe a symptom of neurological or psychiatric disorders.

Thalamus

A small structure within the brain that serves as a relay station for sensory information, directing it to appropriate areas of the cortex.

Hallucinations

Perceptions in the absence of external stimuli that have qualities of real perception, often seen in mental disorders or as a result of substance use.