Regent, Inc

question 136

Multiple Choice

Regent, Inc. uses the following standard to produce a single unit of its product: overhead $6 (2 hrs. @ $3/hr.) . The flexible budget for overhead is $100,000 plus $1 per direct labor hour. Actual data for the month show overhead costs of $150,000, and 24,000 units produced. The overhead volume variance is:

• A) $16,000 unfavorable.
• B) $36,000 unfavorable.
• C) $12,000 favorable.
• D) $10,000 favorable.
• E) $4,000 unfavorable.

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Definitions:

Bad Habits

Repetitive negative behaviors that are often difficult to break and may have harmful effects on oneself.

Self-reinforcement

A process where individuals reward themselves for reaching a goal or maintaining a behavior.

Treat

To deal with, manage, or act toward something or someone in a specific manner, often implying giving medical care or attention.

Self-efficacy

An individual's belief in their own capacity to execute behaviors necessary to produce specific performance attainments.