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

question 111

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 total factory overhead cost variance is:

• A) $3,900 favorable.
• B) $10,400 favorable.
• C) $10,400 unfavorable.
• D) $9,900 unfavorable.

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Definitions:

Cellular Activities

The various processes and functions carried out by cells, including energy production, growth, division, and response to external signals.

Anaphase

Time during cell division when chromatids divide (or, in the case of first meiosis, when the chromosome pairs divide).

Telophase

Time during cell division when the chromosomes are pulled by spindle fibers away from the cell equator and into the two halves of the dividing cell.

Prophase

First stage in cell division when chromatin strands condense to form chromosomes.