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

question 154

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 spending variance in 2019 for Bluecap Co. (to the nearest whole dollar) was:

• A) $6,000 unfavorable.
• B) $8,000 unfavorable.
• C) $9,200 favorable.
• D) $11,440 unfavorable.
• E) $17,440 unfavorable.

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Definitions:

Treatable

Treatable refers to a condition or disease that can be managed or cured through medical intervention or other therapeutic methods.

Old Age

The latter part of life, typically considered to begin in the 60s or 70s, characterized by a decline in physical and sometimes mental capabilities.

Empathy

The ability to understand and share the feelings of another, putting oneself in their shoes emotionally.

Induction

The process of initiating something, such as bringing about a state of anesthesia or the start of labor in childbirth.