Crawford Company's Standard Fixed Overhead Cost Is $6 Per Direct

question 53

Multiple Choice

Crawford Company's standard fixed overhead cost is $6 per direct labour hour based on budgeted fixed costs of $600,000.The standard allows one direct labour hour per unit.During 2006,Crawford produced 110,000 units of product,incurred $630,000 of fixed overhead costs,and recorded 212,000 actual hours of direct labour. What is Crawford's fixed overhead spending variance?

• A)$24,000 (F)
• B)$30,000 (U)
• C)$36,000 (U)
• D)$60,000 (F)

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Definitions:

Micturition

The process of expelling urine from the bladder, commonly referred to as urination.

Foley Catheter

A thin, sterile tube inserted into the bladder to drain urine. It has a balloon at one end that is inflated to keep the catheter in place.

Diuretic Medication

Drugs that increase the excretion of water and salts from the body, commonly used to treat hypertension and edema.

Power of Suggestion

The psychological phenomenon where an individual's thoughts, feelings, or behaviors are influenced by suggestive words or actions.