Zero Company's Standard Factory Overhead Rate Is $3

question 10

Multiple Choice

Zero Company's standard factory overhead rate is $3.75 per direct labor hour (DLH) , calculated at 90% capacity = 900 standard DLHs. In December, the company operated at 80% of capacity, or 800 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,150, of which $1,350 is fixed overhead. For December, the actual factory overhead cost was $3,800 for 840 actual DLHs, of which $1,300 was for fixed factory overhead.

Assuming the use of a four-way breakdown (decomposition) of the total overhead variance, what is the variable factory overhead efficiency variance for Zero Company in December (to the nearest whole dollar) ?

• A) $90 unfavorable.
• B) $150 unfavorable.
• C) $225 favorable.
• D) $425 unfavorable.
• E) $650 unfavorable.

Understand the phase relationship between voltage and current in capacitors.

Understand the basic principles of RLC series circuits.

Calculate reactive power in RLC circuits.

Determine the total current in RLC circuits.

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Definitions:

Lessee

A lessee is a person or entity who rents land or property from a lessor under the terms of a lease.

Lessor

An entity or individual that rents out an asset or property to another party, known as the lessee.

Tax Rate

A percentage at which an individual or corporation is taxed.

Residual Value

The estimated value of an asset at the end of its useful life, important in calculating depreciation and lease contracts.