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:

Systematic Desensitization

A behavioral therapy technique that gradually exposes individuals to a feared stimulus to reduce the anxiety associated with it.

Stressful Stimulus

Any external or internal event or condition that causes stress in an individual, potentially leading to a physiological and psychological response.

Fear of Heights

An anxiety disorder characterized by an irrational and excessive fear of heights, also known as acrophobia.

Systematic Desensitization

A behavioral therapy technique used to reduce phobic responses and anxiety through gradual exposure to the feared object or situation combined with relaxation exercises.