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Beluga Corp.has developed standard costs based on a predicted operating level of 352,000 units of production,which is 80% of capacity.Variable overhead is $281,600 at this level of activity,or $0.80 per unit.Fixed overhead is $440,000.The standard costs per unit are:
Beluga actually produced 330,000 units at 75% of capacity and actual costs for the period were:
Calculate the following variances and indicate whether each variance is favorable or unfavorable:
Disorganized Speech
A speech pattern where ideas are fragmented and fail to follow logical sequences, often seen in schizophrenia and other psychotic disorders.
Alogia
A significant reduction in speech output or speech content, often seen in schizophrenia and other psychotic disorders.
Positive Symptom
Symptoms of mental health conditions characterized by an excess or distortion of normal functions, such as delusions or hallucinations in schizophrenia.
Social Skills Training
A form of behavior therapy used to improve interpersonal abilities through the use of role-playing, modeling, and other techniques.
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