Epplin Company
the Following Information Is Provided for Epplin Company

question 82

Multiple Choice

Epplin Company
The following information is provided for Epplin Company for the month of September:
$\begin{array}{ll}\underline{\text { Actual }} &\underline{ \text { Standard }} \\\text { 1,800 }\text { units } &5 \text { DLHs per unit @ } \$ 10.00 \text { per DLH } \\8,900 \text { DLHs @ } \$ 10.50 \text { per DLH } & \text { VOH rate per DLH } \$ .75 \\\text { Variable OH } \$ 6,400 & \text { FOH rate per DLH } \$ 1.90 \\\text { Fixed OH } \$ 17,500 &\text { Budgeted FOH \$16,910 }\end{array}$


Refer to Epplin Company.What is the volume variance?

• A)$590 U
• B)$590 F
• C)$190 F
• D)$190 U

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Definitions:

Machine Hour

A unit of measure representing the operation of a machine for one hour, used in accounting to allocate costs to products.

Factory Utility Cost

The expenses associated with the utilities consumed by a factory or manufacturing plant, such as electricity, gas, and water.

Mixed Cost

A cost that contains both variable and fixed cost elements, making it partly dependent on the level of output or activity.

Cases Bottled

Refers to the quantity of products, typically liquids, packaged into bottles and prepared for distribution or sale.