Pittsburg Company Uses a Standard Cost Accounting System $\$ 1$

question 161

Multiple Choice

Pittsburg Company uses a standard cost accounting system.The following overhead costs and production data are available for September:
Standard fixed OH rate per DLH                        $\$ 1$
Standard variable $\mathrm{OH}$ rate per $\mathrm{DLH}$               $\$ 4$
Buclgeted monthly $\mathrm{DLH}$ s                            40,000
Actual DLHs worked                                     39,500
Standard DLHs allowed for actual production           39,500
Qveral1 $\mathrm{OH}$ variance-favorable                    $2,000



The total applied manufacturing overhead for September should be

• A)$195,000.
• B)$197,000.
• C)$197,500.
• D)$199,500.

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Definitions:

Neurotransmitter Release

The process by which neurotransmitters are released from nerve endings or synapses into the synaptic cleft to transmit signals between neurons.

Dishabituation

The revival of a response that has been habituated, typically due to a novel stimulus interrupting the repetition.

Sensitization

An increased reaction to a stimulus following repeated exposure, typically in response to something negative or harmful.

Withdrawal Response

A behavior in which an organism avoids or retreats from an unpleasant or threatening stimulus.