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:

Assertiveness

The quality of being self-assured and confident without being aggressive, in the context of communication and interpersonal relations.

Cooperativeness

The willingness to work together with others for a common goal or benefit.

Collaborating Conflict-handling Style

An approach to conflict in which parties involved work together to find a mutually beneficial solution.

Explosive Situation

A highly tense or volatile scenario that is likely to lead to conflict or break down in communication.