During the Year, Octagon Produced 8,000 Units, Used 24,000 Direct

question 76

Multiple Choice

During the year, Octagon produced 8,000 units, used 24,000 direct labor hours, and incurred variable overhead of $120,000.Budgeted variable overhead for the year was $90,000.The hours allowed per unit are 2.The standard variable overhead rate is $3.00 per direct labor hour.The variable overhead spending variance is:

• A) $54,000 F.
• B) $61,000 U.
• C) $48,000 U.
• D) $27,000 U.
• E) None of these

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Definitions:

Wheat Germ

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Nutritional Assessment

A systematic process of evaluating nutritional status and needs, to plan interventions based on the nutrition requirements of a person.

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A healthcare professional who has graduated from a nursing program and passed a national licensing exam to provide patient care.

Nutritional Goal

A specific health objective related to the intake, absorption, and metabolism of nutrients.