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

question 32

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 fixed manufacturing overhead volume variance for April was:

• A) $60,000 Unfavorable
• B) $60,000 Favorable
• C) $100,000 Favorable
• D) $100,000 Unfavorable

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Definitions:

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Warning Buzzer

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Punishment

A process in which a consequence immediately follows a behavior, decreasing the likelihood that the behavior will be repeated.

Operant Responding

A behavior modification process through which the strength of a behavior is modified by reinforcement or punishment.