Hogle Manufacturing Uses a Standard Costing System

question 93

Multiple Choice

Hogle Manufacturing uses a standard costing system. The standard time to produce one unit is 4 hours, and normal production is 3,000 units monthly. Overhead costs were estimated to be $135,000. The standard variable overhead rate is $5 per machine hour. During April the following results were recorded: The variable overhead efficiency variance was

• A) $8,000 U
• B) $4,000U
• C) $2,000 U
• D) $4,000 F

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Definitions:

Adipocytes

Cells specialized in storing energy as fat, found mainly in adipose tissue.

Estrogen Levels

The concentration of estrogen hormones in the body, which are critical for sexual and reproductive development and regulation.

Growth Hormone

A peptide hormone produced by the pituitary gland that stimulates growth, cell reproduction, and cell regeneration in humans and other animals.

Melanin

A pigment produced by melanocytes in the skin, hair, and eyes, responsible for coloration and protection against UV radiation.