Trilite Windows Manufactures Windows

question 101

Essay

Trilite Windows manufactures windows. The 2012 operating budget is based on production of 56,000 windows with 1.0 machine hours allowed per window. Variable manufacturing overhead is anticipated to be $896,000.
Actual production for 2012 was 58,000 windows using 60,000 machine hours. Actual variable costs were $15 per machine hour.
Required:
Determine the variable overhead rate and efficiency variances.

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Definitions:

Emotional Self-regulation

The ability to monitor and manage one's own emotions, to begin or inhibit behavior in accordance with emotional responses.

Emotional Reactions

Immediate responses to stimuli that involve feelings, physiological arousal, and changes in facial expression, often unconsciously processed.

Temperament

An individual's inherent personality traits and predispositions that significantly affect their behavior and interactions with others.

Developing Organism

An entity, typically in the early stages of physical and biological formation, particularly prior to birth.