Sigorny Company Uses Standard Costing and Applies Overhead on the Basis

question 69

Multiple Choice

Sigorny Company uses standard costing and applies overhead on the basis of units produced.The company provided the following for July: $$\begin{array} { l r } \text { Predetermined overhead rate per unit produced } & \$ 6.20 \\\text { Budgeted fixed overhead } & \$ 12,600 \\\text { Variable overhead budgeted per unit } & \$ 2.00 \\\text { Actual units produced } & 3,100\end{array}$$ If the controllable overhead variance was $920 favorable in July, how much were total actual overhead costs?

• A)$17,880
• B)$18,800
• C)$19,220
• D)$19,720

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Definitions:

Client-Centred Therapies

Psychological treatments that emphasize the client's self-discovery, self-acceptance, and a growth-oriented process, developed by Carl Rogers.

Self

The individual’s recognition of their own identity, characterized by personal awareness and the understanding of one’s own thoughts, feelings, and actions.

Chronic Anxiety

A persistent state of excessive worry and fear that interferes with daily activities, often a symptom of an anxiety disorder.

Behaviour Therapy

A form of psychotherapy dedicated to modifying unwanted behaviors via conditioning and reinforcement techniques.