The Managerial Accountant at Aquatics Pools and Spas Assess a Fixed

question 120

Multiple Choice

The managerial accountant at Aquatics Pools and Spas assess a fixed overhead budget variance of $3700 U in the month of April. The standard hours in April were 2800 hours and the standard rate was projected at $10 per machine-hour. There were unforeseen complications that involved raw materials and the standard rate projected per machine-hour was inaccurate. What was the standard rate per machine-hour if the standard fixed overhead cost of production is $43,700? What is the budgeted fixed overhead amount if the actual fixed overhead is $44,900?

• A)$15.61/machine hour; $41,200
• B)$14.71/machine hour; $47,400
• C)$16.04/machine hour; $48,600
• D)$11.81/machine hour; $42,100

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