Pearce Company Pearce Company Uses a Standard Cost System for Its Production

question 190

Multiple Choice

Pearce Company
Pearce Company uses a standard cost system for its production process.Pearce Company applies overhead based on direct labor hours.The following information is available for July:

• A)$21,650 U
• B)$16,480 U
• C)$5,775 U
• D)$12,080 U

Standard:
DLH per unit	2.20
Variable overhead per DLH	$2.50
Fixed overhead per DLH
Budgeted variable overhead	$3.00
(based on 11,990 DLHs)

Actual:
Units produced	4,400
Direct labor hours	8,800
Variable overhead	$29,950
Fixed overhead	$42,300

Refer to Pearce Company Using the two-variance approach,what is the controllable variance?

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Definitions:

Iconography

The study and interpretation of visual images and symbols, especially in art, and how they reflect the cultural practices and beliefs of their time.

Central Panel

The main section or piece of a triptych or polyptych artwork, often carrying the most important image or theme.

Crucifixion

A form of capital punishment where the victim is bound or nailed to a cross and left to hang until death, historically used for severe crimes.

Christian Iconographical Program

The systematic and thematic use of religious images, symbols, and icons within Christian art to convey biblical narratives and teachings.