Highfill Corporation's Variable Overhead Is Applied on the Basis of Direct

question 460

Essay

Highfill Corporation's variable overhead is applied on the basis of direct labor-hours. The standard cost card for product D80D specifies 8.4 direct labor-hours per unit of D80D. The standard variable overhead rate is $5.60 per direct labor-hour. During the most recent month, 800 units of product D80D were made and 6,800 direct labor-hours were worked.The actual variable overhead incurred was $41,140.Required:a. What was the variable overhead rate variance for the month?b. What was the variable overhead efficiency variance for the month?

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Definitions:

Sexual Responses

The phases of physiological and emotional changes that occur as a person becomes sexually aroused and participates in sexually stimulating activities, including plateau, orgasm, and resolution.

Male-Female Relationships

refer to the social, emotional, and/or sexual interactions between individuals of opposite genders.

Power

The ability or capacity to direct or influence the behavior of others or the course of events.

DSM-II

The second edition of the Diagnostic and Statistical Manual of Mental Disorders, published by the American Psychiatric Association as a standard classification of mental disorders.