Gerhan Company's Flexible Budget for the Units Manufactured in May

question 111

Multiple Choice

Gerhan Company's flexible budget for the units manufactured in May shows $15,640 of total factory overhead; this output level represents 70% of available capacity. During May, the company applied overhead to production at the rate of $3.00 per direct labor hour (DLH) , based on a denominator volume level of 6,120 DLHs, which represents 90% of available capacity. The company used 5,000 DLHs and incurred $16,500 of total factory overhead cost during May, including $6,800 of fixed factory overhead.

What is the fixed overhead production-volume variance (to the nearest whole dollar) for Gerhan Company in May?

• A) $180 unfavorable.
• B) $380 unfavorable.
• C) $680 unfavorable.
• D) $860 unfavorable.
• E) $1,360 unfavorable.

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