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

question 82

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 total factory overhead spending variance in 2019 (to the nearest whole dollar) , based on a three-variance breakdown (decomposition) of the total overhead variance for Bluecap Co., was:

• A) $3,200 favorable.
• B) $11,440 unfavorable.
• C) $15,040 favorable.
• D) $17,280 favorable.
• E) $17,440 unfavorable.

Recognize symptoms and causes of common hormonal imbalances and disorders.

Interpret diagrams related to the endocrine system and identify key structures.

Describe the feedback mechanisms that regulate hormone production.

Understand the hormonal regulation of developmental processes and emergency responses.

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Definitions:

Supply Chain Objectives

The goals a company aims to achieve in its supply chain operations, such as increasing efficiency, reducing costs, or improving sustainability.

Industry

A categorization used for companies that are grouped together because of the similarity in their core business processes.

Supply Chain Cost

The total expenses incurred in the production and delivery of a product, from raw materials acquisition to final delivery to the customer, including manufacturing, transportation, and inventory costs.

Customer Experience

The perception and response of customers resulting from the use or anticipated use of a company's products or services, encompassing every touchpoint and interaction.