Reference: 11-12
the Following Standards for Variable Manufacturing Overhead Have

question 12

Multiple Choice

Reference: 11-12
The following standards for variable manufacturing overhead have been established for a company that makes only one product: $$\begin{array}{l}\begin{array} { | l | l | l | } \hline \text { Standard hours per unit of output } & 1.6 & \text { hours } \\\hline \text { Standard variable overhead rate } & \$ 11.55 & \text { per hour } \\\hline\end{array}\\\text { The following data pertain to operations for the last month: }\\\begin{array} { | l | l | l | } \hline \text { Actual hours } & 4,900 & \text { hours } \\\hline \text { Actual total variable overhead cost } & \$ 58,310 & \\\hline \text { Actual output } & 3,000 & \text { units } \\\hline\end{array}\end{array}$$
-What is the variable overhead spending variance for the month?

• A)$2,870 F.
• B)$1,715 U.
• C)$1,715 F.
• D)$2,870 U.

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Definitions:

Working Phase

In therapeutic relationships, the stage where the nurse and patient work together to solve problems and accomplish goals.

Patient-centered Care

Healthcare that is respectful of, and responsive to, the preferences, needs, and values of patients, ensuring that patient values guide all clinical decisions.

Culturally Sensitive

An approach that is aware of and respects the differences and diversity of cultural practices and attitudes.

Health History Assessment

An evaluation process where a healthcare provider collects a patient's medical, surgical, and familial history to guide future medical care.