Which of the Following Formulas Calculates the Total Fixed Overhead

question 172

Multiple Choice

Which of the following formulas calculates the total fixed overhead (FOH) variance?

• A) Standard Fixed Overhead - Variable Fixed Overhead
• B) Actual Fixed Overhead - (Standard Variable Overhead Rate × Standard Hours Allowed)
• C) Actual Fixed Overhead - Applied Fixed Overhead
• D) Actual Fixed Overhead - (Standard Fixed Overhead × Actual Direct Labor Hours Used)
• E) (Total actual overhead - Standard Fixed Overhead) × Standard Hours Allowed

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