R&N Manufacturing Produces Music Boxes

question 27

Multiple Choice

R&N Manufacturing produces music boxes.The fixed overhead rate is $5.10 per direct labor hour,and the company budgeted for 4,600 direct labor hours for the year.During the year,R&N produced 2,500 music boxes using 4,800 direct labor hours.Actual fixed overhead for the year was $23,000.What is the company's fixed overhead spending variance?

• A) $460 favorable
• B) $460 unfavorable
• C) $1,480 favorable
• D) $1,480 unfavorable

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