Answer the Following Questions Using the Information Below:
Neocomfort Corporation

question 45

Multiple Choice

Answer the following questions using the information below:
Neocomfort Corporation manufactured 3,000 chairs during June. The following variable overhead data relates to June:
$\begin{array}{ll}\text { Budgeted variable overhead cost per unit } & \$ 12.00 \\\text { Actual variable manufacturing overhead cost } & \$ 49,900 \\\text { Flexible-budget amount for variable manufacturing overhead } & \$ 47,800 \\\text { Variable manufacturing overhead efficiency variance } & \$ 720 \text { unfavorable }\end{array}$
-What is the variable overhead spending variance?

• A) $1,380 favorable
• B) $2,820 favorable
• C) $2,820 unfavorable
• D) $1,380 unfavorable

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Definitions:

Centrated Thinking

A cognitive phenomenon in early childhood, where a child focuses on one aspect of a situation while neglecting others, indicative of preoperational thinking according to Jean Piaget.

Reverse Thinking

An approach to problem-solving where one starts with the desired outcome and works backward to identify the steps necessary to achieve that outcome.

Conservation

Conservation is a concept in cognitive development, demonstrating that a child understands that quantities remain consistent despite changes in shape or arrangement, typically developed during the concrete operational stage.

Properties of Objects

Intrinsic and extrinsic attributes or features of an object, including size, shape, color, and texture.