The Following Budget Data Pertain to the Machining Department of Yolkenverst

question 162

Multiple Choice

The following budget data pertain to the Machining Department of Yolkenverst Co.:The company prepared the budget at 85% of the maximum capacity level. The department uses machine hours as the basis for applying standard factory overhead costs to production.
During the year the Machining Department produced 50,000 units, consuming 127,500 machine hours and incurring $433,500 of fixed overhead. For the current year the department has a fixed overhead production volume variance, rounded to the nearest whole dollar, of:

• A) $0.
• B) $3,400 unfavorable.
• C) $3,600 unfavorable.
• D) $7,000 unfavorable.
• E) $8,500 unfavorable.

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Definitions:

Language Development

The process by which humans acquire the capacity to perceive, produce, and use words to understand and communicate.

One-word Stage

A developmental phase in early childhood where children begin to communicate with single words.

Syntactic Stage

The phase in language development in which children begin to understand and use the rules of sentence structure and grammar.

Speech Sounds

The basic units of sound (phonemes) used in languages to encode and communicate meanings.