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.

Recognize the implications and statistics related to cohabitation before marriage, including factors that influence marital satisfaction and stability.

Identify the trends and attitudes toward online dating, including common misrepresentations.

Understand the dynamics and characteristics of gay and lesbian relationships in comparison to heterosexual relationships.

Comprehend the societal and individual reasons for remaining single or delaying marriage.

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Definitions:

Close Relationships

Deeply connected personal bonds characterized by affection, love, trust, and mutual respect.

Guilt

A feeling of responsibility or remorse for some offense, crime, wrong, whether real or imagined.

Remorse

A deep feeling of regret or guilt for a wrong committed, often accompanied by a desire to make amends or change one's behavior.

Manipulative

Employing unscrupulous, deceptive, or insidious means to influence or control others to one's own advantage.