Frogue Corporation Uses a Standard Cost System Refer to the Information Provided for Frogue Company

question 58

Multiple Choice

Frogue Corporation uses a standard cost system. The following information was provided for the period that just ended: $\begin{array}{ll}\$ 2.50 & \text { Actual price per kilogram } \\31,000 & \text { Actual lilograms of material used } \\\$ 18.10 & \text { Actual hourly labor rate } \\4.900 \text { lahor hrs } & \text { Actual hmurs of morhuction }\\\$ 2.80 & \text { Standard price per kilogram } \\6 \text { kilograms } & \text { Standard kilograms per completed urit } \\\$ 18.00 & \text { Standard hourly labor rate } \\1 \text { hr. } & \text { Standard time per completed urit } \\\$ 34,900 & \text { Actual total factory overhead }\\\$ 18,000 & \text { Actual fixed factory overhead } \\\$ 1.20 \text { per labor hour } & \text { Standard fixed factory overhead rate } \\\$ 3.80 \text { per labor hour } & \text { Standard variable factory overhead rat } \\15,000 \text { hours } & \text { Maximum plant capacity } \\5,000 & \text { Units completed churing the period }\end{array}$

Refer to the information provided for Frogue Company. The variable factory overhead controllable variance is:

• A) $6,000 favorable.
• B) $2,100 favorable.
• C) $2,100 unfavorable.
• D) $6,000 unfavorable.

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Definitions:

Increases

Refers to a situation or condition becoming larger, greater, or more in number; often associated with growth or expansion in various contexts.

Decreases

Refers to a reduction in quantity, size, rate, or level of something, often measured in various contexts such as economics, science, and health.

Negative Reinforcement

A process in operant conditioning where removing an unpleasant stimulus strengthens a behavior's occurrence.

Punishment

A consequence applied to reduce or eliminate unwanted behavior, often discussed within the context of learning theory and behavior modification.