Frekko Company Collected the Following Information -Refer to the Figure

question 11

Multiple Choice

Frekko Company collected the following information:
$\begin{array}{lr}\text { Standard costs per unit: }\\\text { Variable overhead } & 4 \text { machine hours @\$6 per machine hour } \\\text { Fixed overhead } & 4 \text { machine hours } @ \$ 10 \text { per machine hour }\end{array}$


$\begin{array}{l}\text { Actual output }&20,000 \text { units } \\\text { Denominator (normal capacity) output } & 21,000 \text { units } \\\text { Actual machine hours } & 79,000 \text { machine hours } \\\text { Actual variable overhead cost } & \$ 540,000 \\\text { Actual fixed overhead cost } & \$ 810,000\end{array}$
-Refer to the figure.Using the two variance method,what is the budget variance?

• A)$30,000 (F)
• B)$30,000 (U)
• C)$70,000 (F)
• D)$70,000 (U)

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Definitions:

Civil Rights

The rights of citizens to political and social freedom and equality, often associated with movements to end discrimination and unequal treatment based on race, gender, and other characteristics.

Grassroots

A movement or campaign that originates from the common populace rather than from political or professional leadership structures.

Secular

Relating to activities, attitudes, or values not associated with religious or spiritual matters.

Sharecropping

An agricultural system where a landowner allows a tenant to use the land in return for a share of the crops produced on their portion of land.