Mason, Inc

question 102

Multiple Choice

Mason, Inc. uses a standard costing system. Overhead costs are allocated based on direct labour hours. The standard variable overhead and fixed overhead rates are $1 and $5 per direct labour hour, respectively. Data relevant for the current period include: The variable overhead spending variance is:

• A) $930 Favourable
• B) $2,070 Unfavourable
• C) $33,000 Unfavourable
• D) $3,300 Unfavourable

---

Definitions:

PREA Laws

Legislation aimed at preventing sexual assault and ensuring accountability in confinement facilities, known formally as the Prison Rape Elimination Act.

Katzenbach Commission

A commission named after Nicholas Katzenbach, established to investigate and propose reforms for the criminal justice system, active in the mid-20th century America.

Oversight

The process of monitoring and reviewing the operations and activities of individuals or organizations to ensure conformity with laws, rules, and standards.

Prison Systems

Organized institutions and structures responsible for detaining individuals convicted of crimes.