Brummer Corporation Makes a Product Whose Variable Overhead Standards Are

question 95

Multiple Choice

Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.1 hours per unit. The variable overhead rate standard is $8.00 per hour. In January the company produced 8,700 units using 910 direct labor-hours. The actual variable overhead rate was $7.90 per hour. The variable overhead efficiency variance for January is:

• A) $320 F
• B) $316 U
• C) $320 U
• D) $316 F

---

Definitions:

Verbal Communication

The process of conveying or exchanging information and ideas through spoken words, essential in human interaction and collaboration.

Intimate Relationship

A close, personal, and often affectionate or loving connection between individuals.

NASW Code

Ethical framework established by the National Association of Social Workers, designed to guide the professional conduct and decision-making of social workers.

Social Worker

A professional dedicated to helping individuals, families, groups, and communities enhance their well-being and address social and personal challenges.