Milar Corporation Makes a Product with the Following Standard Costs

question 33

Multiple Choice

Milar Corporation makes a product with the following standard costs:
In January the company produced 2,000 units using 16,060 pounds of the direct material and 210 direct labor-hours. During the month, the company purchased 16,900 pounds of the direct material at a cost of $65,910. The actual direct labor cost was $4,473 and the actual variable overhead cost was $756.
The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.
-The variable overhead efficiency variance for January is:

• A) $36 U
• B) $40 F
• C) $36 F
• D) $40 U

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Definitions:

French Louisiana

A historical region and cultural area in the United States that was once part of colonial French Louisiana, known for its unique Creole and Cajun cultures.

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The teaching and elucidation of religious beliefs, doctrines, and practices.

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A religious sacrament signifying spiritual cleansing and rebirth, commonly practiced in Christianity through the immersion in or sprinkling of water.

Virginia Law 1667

A law passed in colonial Virginia stating that baptism did not alter the condition of a person's bondage or freedom, effectively allowing the enslavement of Christians.