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Longhorns Company Had the Following Information The Budgeted Factory- Overhead Rate Using Direct- Labor Hours as factory

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Longhorns Company had the following information:  Budgeted variable factory overhead $66,000 Budgeted fixed factory overhead $46,500 Actual variable factory overhead $67,500 Actual fixed factory overhead $52,500 Budgeted cost driver activity levels:  Direct- labor hours 30,000 Direct- labor costs $150,000 Machine hours 60,000 Productionsetups 15,000 Actual cost driver activity levels:  Direct- labor hours 31,500 Direct-labor costs $165,600 Machine hours 56,190 Productionsetups 14,280\begin{array}{lr}\text { Budgeted variable factory overhead }&\$66,000\\\text { Budgeted fixed factory overhead }&\$46,500\\\\\text { Actual variable factory overhead }&\$67,500\\\text { Actual fixed factory overhead }&\$52,500\\\\\text { Budgeted cost driver activity levels: }\\\text { Direct- labor hours } & 30,000 \\\text { Direct- labor costs } & \$ 150,000 \\\text { Machine hours } & 60,000 \\\text { Productionsetups } & 15,000\\\\\text { Actual cost driver activity levels: }\\\text { Direct- labor hours } & 31,500 \\\text { Direct-labor costs } & \$ 165,600 \\\text { Machine hours } & 56,190 \\\text { Productionsetups } & 14,280\end{array} The budgeted factory- overhead rate using direct- labor hours as the cost driver is:


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Impact

The marked effect or influence of one thing on another.

Impact Evaluation

The assessment of the changes that can be attributed to a particular intervention, such as a program or policy.

Measurement

The process of obtaining a numerical value to represent a variable or attribute.

Program Planning

The process of establishing objectives, strategies, and activities to achieve a specific goal.

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