Bluecap Co During 2019, Bluecap Worked 28,000 DLHs and Manufactured 9,600 Units

question 83

Multiple Choice

Bluecap Co. uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2019: $\begin{array}{lrr}\text { Denominator volume-number of units }&8,000\\\text { Denominator volume-percent of capacity }&80\%\\\text { Denominator volume-standard direct labor hours (DLHs) } & 24,000 \\\text { Budgeted variable factory overhead cost at denominator volume } & \$103,200 \\\text { Total standard factory overhead rate per DLH } &\$ 15.10\end{array}$ During 2019, Bluecap worked 28,000 DLHs and manufactured 9,600 units. The actual factory overhead cost for the year was $14,000 greater than the flexible budget amount for the units produced, of which $6,000 was due to fixed factory overhead. In preparing a budget for 2020 Bluecap decided to raise the level of operation to 90% of capacity (a level it considers to be "practical capacity") , to manufacture 9,000 units at a budgeted total of 27,000 DLHs.

The variable overhead efficiency variance in 2019 for Bluecap Co. (to nearest whole dollar) was:

• A) $3,440 favorable.
• B) $8,000 unfavorable.
• C) $9,200 favorable.
• D) $11,440 unfavorable.
• E) $17,200 unfavorable.

Implement strategies for inserting and managing images and date information within a document.

Navigate through document protection features to restrict or allow specific types of user interaction.

Differentiate between and properly utilize various content control types for data collection and display.

Utilize document tools and controls for converting data and structuring document layouts.

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The Equal Employment Opportunity Commission, a federal agency that enforces laws prohibiting workplace discrimination in the United States.

Discrimination Complaint

A formal accusation made by an employee alleging unfair treatment based on race, gender, religion, or other protected characteristics.

Union Activism

Efforts by union members and leaders to promote and defend workers' rights, including organizing, protesting, and engaging in political actions.

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