Actual Fixed Overhead for a Company During March Was $77,612

question 175

Multiple Choice

Actual fixed overhead for a company during March was $77,612.The flexible budget for fixed overhead this period is $78,000 based on a production level of 4,875 units.If the company actually produced 4,300 units,what is the fixed overhead volume variance for March?

• A) $388 favorable
• B) $9,200 unfavorable
• C) $8,812 unfavorable
• D) $388 unfavorable
• E) $9,200 favorable

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Definitions:

Letters

Characters that are used in an alphabet to represent sounds and form words.

Word Superiority Effect

A phenomenon in cognitive psychology that people have better recognition of letters presented within words as opposed to isolated letters or letters within non-words.

Familiar Word

A word that is well-known or easily recognized by an individual, contributing to easier understanding and processing of language.

Letter

In this context, "Letter" is not specifically defined as a psychological or physiological term; thus, it might be referring to a form of written communication.