The Finishing Department of Pinnacle Manufacturing Co

question 148

Essay

The Finishing Department of Pinnacle Manufacturing Co. prepared the following factory overhead cost budget for October of the current year, during which it expected to operate at a 100% capacity of 10,000 machine hours:
During October, the plant was operated for 9,000 machine hours and the factory overhead costs incurred were as follows: indirect factory wages, $16,400; power and light, $10,000; indirect materials, $3,000; supervisory salaries, $12,000; depreciation of plant and equipment, $8,800; insurance and property taxes, $3,200.
Prepare a factory overhead cost variance report for October. (The budgeted amounts for actual amount produced should be based on 9,000 machine hours.)

---

Definitions:

Exhaustion

A state of extreme physical or mental fatigue, often resulting from prolonged stress or overwork.

Chronic Headaches

Recurring headaches that occur for extended periods of time, affecting the individual's quality of life and functionality.

Immune System

The system of cells, organs, and chemicals of the body that responds to attacks from diseases, infections, and injuries.

Diseases

Health conditions that are characterized by specific symptoms and signs, often caused by infections, genetic defects, or environmental factors, and can affect any part of the body.