Doogan Corporation Makes a Product with the Following Standard Costs

question 221

Multiple Choice

Doogan Corporation makes a product with the following standard costs: The company produced 5,200 units in January using 39,310 grams of direct material and 2,380 direct labor-hours. During the month, the company purchased 44,400 grams of the direct material at $1.70 per gram. The actual direct labor rate was $19.30 per hour and the actual variable overhead rate was $6.80 per hour.The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.The variable overhead rate variance for January is:

• A) $476 Unfavorable
• B) $520 Favorable
• C) $476 Favorable
• D) $520 Unfavorable

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Definitions:

Depressive Disorders

A collection of psychological disorders defined by ongoing emotions of despair, despondency, and an absence of enjoyment or interest in activities.

GAD

Generalized Anxiety Disorder, a mental health condition characterized by persistent and excessive worry about various aspects of life, often beyond control.

Heterotypic Continuity

The concept that an individual's underlying psychological or behavioral issues may manifest differently at various stages of development.