Diehl Corporation Uses a Standard Cost System in Which It

question 34

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

---

Definitions:

Family Values

The moral and ethical principles traditionally upheld and passed on within a family, including honesty, hard work, respect, and compassion.

Roman Catholic Church

The largest Christian church, led by the Pope, with a worldwide membership and a rich history of tradition and doctrine.

Cultural Values

The core principles and ideals upon which an entire community exists, shaping its practices, beliefs, and behaviors.

Sex Role Customs

The traditional behaviors, tasks, and roles expected of individuals based on their biological sex in a particular culture.