(Appendix 10A) Standard Corporation Has Developed Standard Manufacturing Overhead Costs

question 12

Multiple Choice

(Appendix 10A) Standard Corporation has developed standard manufacturing overhead costs based on a capacity of 180,000 direct labor-hours (DLHs) as follows:
Standard overhead costs per unit:
Variable portion: 2 DLHs × $3 per DLH = $6
Fixed portion: 2 DLHs × $5 per DLH = $10
The following data pertain to operations in April:

-The variable overhead rate variance for April was:

• A) $15,000 Unfavorable
• B) $23,000 Unfavorable
• C) $38,000 Favorable
• D) $38,000 Unfavorable

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Definitions:

Perception of Affordances

The ability to recognize and understand the possibilities for action provided by the environment.

Disruption of Affordances

The interruption or alteration of the opportunities or cues provided by the environment that guide action and behavior.

Detection of Sensations

The process by which sensory receptors and the nervous system receive and interpret stimuli from the environment.

Intermodal Perception

The combination and organization of data from various senses, like vision and hearing, to form a cohesive understanding.