Fletcher Company Collected the Following Data Regarding Production of One

question 118

Multiple Choice

Fletcher Company collected the following data regarding production of one of its products. Compute the variable overhead spending variance. $\begin{array}{lll}\text { Direct labor stendard (2 hrs. @ } \$ 12.75 / \mathrm{hr} \text {.) } & \$ 25.50 &\text {per finished unit}\\\text { Actual direct labor hours } & 81,500&\text { hrs}\\\text { Budgeted units } & 42,000&\text {units}\\\text {Actual finished units produced}&40,000&\text {units}\\\text {Standad variable OH rate (2 hrs. @ \$14.30/hr) }&\$28.60&\text {per finished unit}\\\text {Standard fixed OH rate \( (\$ 336,000 / 42,000 \) units) }&\$8.00 &\text {per unit}\\\text {Actual cost of variable overhead costs incurred}&\$1,140,000\\\text {Actual cost of fixed overhead costs incurred} &\$ 338,000 \end{array}$

• A) $4,000 favorable.
• B) $21,450 favorable.
• C) $4,000 unfavorable.
• D) $21,450 unfavorable..
• E) $25,450 favorable.

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Definitions:

Defensive Car-Driving

Defensive car-driving involves operating a vehicle in a manner that seeks to prevent accidents or harm by anticipating potential hazards and making proactive adjustments.

Manipulative Strategies

Tactics used to influence or control others' behaviors or perceptions for personal gain.

External-Unstable Attribution

An attribution where an individual believes an event is caused by changeable, external factors.

Stable-Controllable Attribution

An explanation pattern where success or failure is attributed to factors that are both lasting (stable) and can be influenced by the individual (controllable).