Teague Company Uses a Two-Way Analysis of Overhead Variances $\mathrm{OH}$

question 36

Multiple Choice

Teague Company uses a two-way analysis of overhead variances.Selected data for the March production activity are as follows:
Actual variable $\mathrm{OH}$ incurred                  $\$ 196,000$
Variable $\mathrm{OH}$ rate per $M \mathrm{H}$                       $\$ 6$
StandardMHs allowed                               33,000
Actual $\mathrm{MHs}$                                              $32.000$

Assuming that budgeted fixed overhead costs are equal to actual fixed costs,the controllable variance for March is

• A)$2,000 F
• B)$4,000 U.
• C)$4,000 F
• D)$6,000 F

---

Definitions:

Expert Nurse

A highly experienced and knowledgeable nurse who possesses advanced skills in clinical practice, decision-making, and patient care.

Trustworthy Expert

A person who is recognized for their knowledge and integrity in a specific field, making their opinions and insights reliable.

Learned

Possessing knowledge or skill as a result of study, experience, or instruction.