Megan, Inc

question 20

Multiple Choice

Megan, Inc. uses the following standard costs per unit for one of its products: Direct labor (2.0 hrs. @ $5.00/hr.) = $10.00; overhead (2.0 hrs. @ $2.50/hr.) = $5.00. The flexible budget for overhead is $120,000 plus $1.00 per direct labor hour (DLH) . Actual data for the past month show total overhead costs of $225,000, total fixed overhead of $123,000, 85,000 hours worked, and 40,000 units produced.

The variable overhead spending variance for the past month for Megan, Inc., to the nearest whole dollar, was:

• A) $0.
• B) $3,000 unfavorable.
• C) $5,000 unfavorable.
• D) $17,000 unfavorable.
• E) Cannot be determined without additional information.

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Definitions:

Training Program Conditions

The specific circumstances or requirements necessary for the implementation and success of a training program, including resources, participant engagement, and material relevance.

Job

A group of related activities and duties.

Reactions Aspect

The component of an evaluation or study focusing on the responses or feedback of participants towards a particular subject or intervention.

Training Evaluation

The process of assessing the effectiveness and impact of training programs, usually involving measures of participant learning, behavior change, and organizational outcomes.