Hoag Corporation Applies Manufacturing Overhead to Products on the Basis

question 9

Multiple Choice

Hoag Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual fixed manufacturing overhead costs for the most recent month appear below: The company based its original budget on 2,600 machine-hours. The company actually worked 2,280 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 2,080 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month?

• A) $4,352 Favorable
• B) $4,352 Unfavorable
• C) $7,072 Unfavorable
• D) $7,072 Favorable

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Definitions:

Psychotherapy

A treatment modality used to address emotional, behavioral, and mental health issues through talk therapy and psychological techniques.

Emotional Disorders

A category of mental health issues characterized by emotional disturbance, including disorders such as depression and anxiety.

Improvement

The process of becoming better or achieving a higher standard in quality, efficiency, or performance.

Psychotherapy

A therapeutic treatment involving psychological techniques, designed to assist individuals in overcoming difficulties or achieving personal growth.