Harrah Manufacturing Company Uses a Standard Cost System and Prepared $\mathrm{OH}$

question 214

Multiple Choice

Harrah Manufacturing Company uses a standard cost system and prepared the following budget at normal capacity for October:
Directlabor hours                                  24,000
Variable $\mathrm{OH}$                                           $\$ 48,000$
Fixed $\mathrm{OH}$                                                  $\$ 108,000$
Total $\mathrm{OH}$ per $\mathrm{DLH}$                                    $\$ 6.50$

Actual data for October were as follows:
Directlabor hours worked                            22,000
Total $\mathrm{OH}$                                                   $\$ 147,000$
StandardDLHs allowed for capacity attained             21,000
Using the two-way analysis of overhead variances,what is the controllable variance for October?

• A)$ 3,000 F
• B)$ 5,000 F
• C)$ 9,000 F
• D)$10,500 U

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Definitions:

Introspection

The examination or observation of one's own mental and emotional processes.

Conflicting Reports

Situations where different sources provide information that is inconsistent or contradictory with one another.

Leipzig

A city in Saxony, Germany, significant for its cultural heritage and historical importance in music, publishing, and as a center for trade fairs.

Laboratory

A facility that provides controlled conditions where scientific or technological research, experiments, and measurement may be performed.