Frogue Corporation Uses a Standard Cost System ? the Variable Factory Overhead Controllable Variance Is:
A) $6,000

question 88

Multiple Choice

Frogue Corporation uses a standard cost system.The following information was provided for the period that just ended: $\begin{array}{ll}\text { Actual price per kilogram } & \$ 2.50 \\\text { Actual kilograms of material used } & 31,000 \\\text { Actual hourly labor rate } & \$ 18.10 \\\text { Actual hours of production } & 4,900 \text { labor hrs. } \\\text { Standard price per kilogram } & \$ 2.80 \\\text { Standard kilograms per completed unit } & 6 \text { kilograms } \\\text { Standard hourly labor rate } & \$ 18.00 \\\text { Standard time per completed unit } & 1 \text { hr. }\\\text { Actual total factory overhead } & \$ 34,900 \\\text { Actual fixed factory overhead } & \$ 18,000 \\\text { Standard fixed factory overhead rate } & \$ 1.20 \mathrm{per} \text { labor hour } \\\text { Standard variable factory overhead rate } & \$ 3.80 \mathrm{per} \text { labor hour } \\\text { Maximum plant capacity } & 15,000 \text { hours } \\\text { Units completed during the period } & 5,000\end{array}$ ? The variable factory overhead controllable variance is:

• A) $6,000 favorable.
• B) $2,100 favorable.
• C) $2,100 unfavorable.
• D) $6,000 unfavorable.

---

Definitions:

Slouch

A posture or manner of sitting or standing with an awkward, drooping posture, often indicating laziness or lack of energy.

Prosocial Behavior

Actions intended to benefit others, such as helping, sharing, or comforting.

Subordinate

An individual who is under the authority or control of another within an organization or hierarchy.

Network

A collection of interconnected individuals or organizations that exchange information, contacts, and experience for professional or social benefit.