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

question 67

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 1 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.
-Refer to the figure. What is the fixed overhead spending variance for Griffen?

• A)$2,000 (U)
• B)$4,000 (U)
• C)$8,000 (U)
• D)$20,000 (U)

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Definitions:

Fear Conditioning

A behavioral paradigm in which organisms learn to predict aversive events, associating a neutral stimulus with an aversive event.

Cognitive Distortions

Thoughts about the self, world, or future that are distortions of the true state of affairs.

Inconsistent Parenting

A parenting style characterized by unpredictable feedback and rules, leading to confusion and insecurity in children.

Maternal Smoking

The act of smoking tobacco products by a mother during pregnancy, which can lead to adverse health outcomes for the baby, including low birth weight and developmental issues.