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

question 113

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 budget for fixed factory overhead in 2019 for Bluecap Co., to the nearest whole dollar, was:

• A) $230,400.
• B) $259,200.
• C) $265,200.
• D) $276,480.
• E) $288,000.

Identify the fields with significant female overrepresentation.

Recognize historically patterned responses to school desegregation.

Describe Jonathan Kozol's findings on disparities in school funding.

Compare the enrollment statistics of ethnic minority students in community versus overall American higher education institutes.

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Definitions:

Magnuson-Moss Warranty Act

A federal law established to protect consumers from deceptive warranty practices, ensuring warranties on consumer goods are clear and terms are fully disclosed.

FTC Act Section

Specific provisions within the Federal Trade Commission Act, which regulates business practices and protects consumers.

Lanham Act

The primary federal trademark statute in the United States, providing protection against trademark infringement and unfair competition.

Truth In Lending Act

A national statute aimed at encouraging the knowledgeable utilization of consumer credit through mandating the revelation of its conditions and expenses.