Valera Corporation Makes a Product with the Following Standards for Labor

question 34

Multiple Choice

Valera Corporation makes a product with the following standards for labor and variable overhead:
The company budgeted for production of 5,300 units in July, but actual production was 5,400 units. The company used 2,130 direct labor-hours to produce this output. The actual variable overhead rate was $6.10 per hour. The company applies variable overhead on the basis of direct labor-hours.
-The variable overhead rate variance for July is:

• A) $213 F
• B) $216 F
• C) $216 U
• D) $213 U

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Definitions:

Strong Ego

A psychological term indicating a person’s sense of self-esteem or self-importance, which is resilient and robust.

Weak Superego

Describes a condition in psychoanalytic theory where an individual's superego is not strong enough to balance the desires of the id, leading to potentially problematic behaviors.

Pleasure Principle

In psychoanalytic theory, the instinctual seeking of pleasure and avoiding of pain to satisfy biological and psychological needs.

Id

In psychoanalytic theory, the component of personality that is driven by immediate gratification and impulses, without moral or logical reasoning.