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

question 58

Multiple Choice

Reference: 11-12
The following standards for variable manufacturing overhead have been established for a company that makes only one product: $$\begin{array}{l}\begin{array} { | l | l | l | } \hline \text { Standard hours per unit of output } & 1.6 & \text { hours } \\\hline \text { Standard variable overhead rate } & \$ 11.55 & \text { per hour } \\\hline\end{array}\\\text { The following data pertain to operations for the last month: }\\\begin{array} { | l | l | l | } \hline \text { Actual hours } & 4,900 & \text { hours } \\\hline \text { Actual total variable overhead cost } & \$ 58,310 & \\\hline \text { Actual output } & 3,000 & \text { units } \\\hline\end{array}\end{array}$$
-The Fletcher Company uses standard costing. The following data are available for October: $$\begin{array} { | l | l | l | } \hline \text { Actual quantity of direct materials used } & 23,500 & \text { grams } \\\hline \text { Standard price of direct materials } & \$ 2 & \text { per gram } \\\hline \text { Material quantity variance } & \$ 1,000 & \text { favourable } \\\hline\end{array}$$ The standard quantity of material allowed for October production is:

• A)24,500 lbs.
• B)23,000 lbs.
• C)25,000 lbs.
• D)24,000 lbs.

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Definitions:

One-Sided Messages

Communications that present only one point of view or aspect of an issue.

Devise Ways

To create or design methods, strategies, or plans to achieve a particular goal or solve a problem.

Increase Likelihood

Enhancing the probability or chance of a particular event or outcome occurring.

Persuasion

The process of convincing someone to do or believe something through reasoning or the use of temptation.