Point Company Uses the Standard Costing Method

question 9

Multiple Choice

Point Company uses the standard costing method. The company's main product is a fine-quality audio speaker that normally takes 0.25 hour to produce. Normal annual capacity is 3,000 direct labor hours, and budgeted fixed overhead costs for the year were $6,750. During the year, the company produced and sold 8,000 units. Actual fixed overhead costs were $4,800. Compute the fixed overhead volume variance.

• A) $300 (F)
• B) $300 (U)
• C) $1,950 (U)
• D) $2,250 (U)

---

Definitions:

Gender Bread Diagram

A visual model used to explain the spectrum of gender identity, gender expression, biological sex, and sexual orientation.

Gender Identity

A person's internal, deeply held sense of their gender, which may be different from the sex they were assigned at birth.

Gender Expression

The outward presentation or performance of gender, which might include dress, speech, mannerisms, and social interactions that society identifies with particular gender norms.

Intersex

A person whose physical anatomy does not fit within the traditional definitions of male or female.