Diehl Corporation Uses a Standard Cost System in Which It

question 169

Multiple Choice

Diehl Corporation uses a standard cost system in which it applies manufacturing overhead to units of product on the basis of standard direct labor-hours.The company's total applied factory overhead was $315,000 last year when the company used 32,000 direct labor-hours as the denominator activity.If the variable factory overhead rate was $8 per direct labor-hour,and if 30,000 standard direct labor-hours were allowed for the output of the year,then the total budgeted fixed factory overhead for the year must have been:

• A) $60,000
• B) $80,000
• C) $90,000
• D) $100,000

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Definitions:

Depressant

A class of drugs that reduce the functionality of the nervous system, leading to decreased arousal or stimulation in areas of the brain.

Narcotic

A class of drugs that reduce pain, induce sleep, and may alter mood or behavior; often used medicinally but can lead to dependency.

Narcotic

traditionally refers to substances that induce sleep or stupor, particularly opioids, which are also used for pain relief.

Heroin

An opioid drug derived from morphine, highly addictive and used illicitly for its euphoric effects.