Abrams,Inc Required:
A

question 133

Essay

Abrams,Inc.provides the following results of March's operations:
$\begin{array}{lr}\text { Direct materials price variance } & \$ 400 \mathrm{~F} \\\text { Direct materials quantity variance } & 2,000 \mathrm{U} \\\text { Direct labor rate variance } & 100 \mathrm{U} \\\text { Direct labor efficiency variance } & 1,200 \mathrm{~F} \\\text { Variable overhead spending variance } & 400 \mathrm{U} \\\text { Variable overhead efficiency variance } & 800 \mathrm{~F} \\\text { Fixed overhead spending variance } & 100 \mathrm{U} \\\text { Fixed overhead volume variance } & 600 \mathrm{~F}\end{array}$

Required:
a.Determine the total overhead cost variance for March.
b.Applying the management by exception approach,which of the variances shown are of greatest concern? Why?
c.Assuming the variances are immaterial and we close them to Cost of Goods Sold,what will the effect be on that account of these variances?

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Definitions:

Cnidarians

Cnidarians are a phylum of aquatic invertebrates that include jellyfish, corals, and sea anemones, characterized by a simple body plan with a mouth surrounded by tentacles.

Gills

Respiratory organs found in many aquatic organisms, used for the exchange of gases (oxygen and carbon dioxide) with the water.

Bivalves

Bivalves are a class of marine and freshwater mollusks that have bodies enclosed by a shell consisting of two hinged parts.

Muscular Foot

A muscular structure found in many mollusks used for movement and anchoring.