Use the Below Information to Answer the Following Questions:
Bekits

question 176

Multiple Choice

Use the below information to answer the following questions:
Bekits Corporation manufactured 25,000 grooming kits for horses during March. The following fixed overhead data relates to March:
$\begin{array}{lrr}&\text { Actual }&\text { Static Budget }\\\text { Production } & 37,500 \text { units } & 36,000 \text { units } \\\text { Machine-hours } & 6,100 \text { hours } & 5,940 \text { hours } \\\text { Fixed overhead costs for March } & \$ 133,000 & \$ 124,740\end{array}$
-What is the fixed overhead spending variance?

• A) $3,062.5 unfavorable
• B) $8,260 favorable
• C) $8,260 unfavorable
• D) $3,062.5 favorable

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Definitions:

Psychoanalytic Theory

A theoretical framework developed by Freud that emphasizes unconscious mental processes and childhood experiences in shaping behavior and personality.

Childhood Experiences

Events and interactions during the early years of life that significantly influence one's personality, behavior, and psychological development.

Projection

Projection is a defense mechanism in psychology where an individual attributes their own unacceptable thoughts, feelings, or motives to another person.

Childhood Experiences

Early life events and influences that contribute to the shaping of an individual’s personality, behaviors, and perceptions throughout their development.