Exhibit 10-4 Zingler Inc.applies Variable Manufacturing Overhead at a Standard Rate of Rate

question 38

Multiple Choice

Exhibit 10-4
Zingler Inc.applies variable manufacturing overhead at a standard rate of $9 per direct labor hour.The standard quantity of direct labor is 4 hours per unit.Variable overhead costs totaled $90,000 for the month of December.A total of 15,000 direct labor hours were worked during December to produce 4,000 units.
-Refer to Exhibit 10-4.Based on this information,what is the variable overhead spending variance?

• A)$45,000 unfavorable
• B)$45,000 favorable
• C)$54,000 unfavorable
• D)$54,000 favorable
• E)None of the answer choices is correct.

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Definitions:

Evoked Set

A group of relevant brands or products that a consumer recalls from memory when making a purchase decision.

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Refers to the steps through which information passes, typically including encoding, storage, and retrieval of information.

Purchase Process

The series of steps that a customer goes through when deciding to buy a product or service, from recognizing a need to post-purchase evaluation.

Memory

The ability to store, retain, and subsequently retrieve information.