The Standard Costs and Actual Costs for Direct Materials,direct Labor,and

question 71

Multiple Choice

The standard costs and actual costs for direct materials,direct labor,and factory overhead for the manufacture of 2,500 units of product are as follows:

Variable cost @ $2 per hour
Total variable cost,$18,000
Fixed cost @ $0.80 per hour
Total fixed cost,$8,000
The amount of the fixed factory overhead volume variance is

• A)$2,000 favorable.
• B)$2,500 favorable.
• C)$2,500 unfavorable.
• D)$2,000 unfavorable.

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Definitions:

Prefrontal Cortex

The part of the frontal lobes of the brain involved in complex behaviors, decision making, and the regulation of emotions.

Mental Rehearsing

The cognitive practice of simulating a task in the mind, enhancing performance and preparation.

Hippocampus

A small, curved formation in the brain that plays an important role in the formation of new memories and is associated with learning and emotions.

Neural Activity

Neural activity refers to the electrical and chemical processes that occur within neurons, facilitating the transmission of signals throughout the nervous system.