Figure 11-4

question 61

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 fixed overhead volume variance.

• A)$32,000 U
• B)$20,000 F
• C)$22,000 F
• D)$4,000 U
• E)none of these

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Definitions:

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Emotion Regulation

The process by which individuals influence their emotions, how they experience them, and how they are expressed.

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Retreat

An act of moving back or withdrawing, often used figuratively to describe a withdrawal from challenging situations or commitments for reflection or recovery.