The Following Information for the Past Year Is Available from Thinnews

question 72

Multiple Choice

The following information for the past year is available from Thinnews Co., a company that uses machine hours to apply standard factory overhead cost to outputs: $\begin{array}{lrr}\text { Actual total factory overhead cost incurred } & \$ 24,000 \\\text { Actual fixed overhead cost incurred } & \$ 10,000 \\\text { Budgeted fixed overhead cost } & \$ 11,000 \\\text { Actual machine hours } & 5,000 \\\text { Standard machine hours allowed for the units manufactured } & 4,800 \\\text { Denominator volume-machine hours } & 5,500 \\\text { Standard variable overhead rate per machine hour } & \$ 3.00\end{array}$ Under a three-variance breakdown (decomposition) of the total factory overhead variance, the fixed factory overhead production-volume variance (to the nearest whole dollar) is:

• A) $400 favorable.
• B) $600 unfavorable.
• C) $1,400 favorable.
• D) $1,400 unfavorable.
• E) $2,000 favorable.

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Definitions:

Repetitive Charting

The act of documenting the same information multiple times in patient records, which can lead to inefficiency and increased risk of errors in healthcare settings.

Flowsheets

Records of the progress of specific or specialized data, such as vital signs, fluid balance, or routine medications; often charted in graph form

Change-Of-Shift Report

Report usually given to nurses starting the next shift.

Chest X-Ray

A Chest X-Ray is a diagnostic imaging test that uses X-rays to visualize the chest's interior, including the lungs, heart, and bones, to detect abnormalities or diseases.