The Dillon Corporation Makes and Sells a Single Product

question 23

Multiple Choice

The Dillon Corporation makes and sells a single product. Overhead costs are applied on the basis of standard direct labor-hours. The standard cost card shows that 5 direct labor-hours are required per unit. The Dillon Corporation had the following budgeted and actual data for March: The fixed manufacturing overhead budget variance for March is:

• A)$900 F
• B)$3,900 F
• C)$3,000 U
• D)$7,750 F

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Definitions:

Negative Way

A term that refers to a method or approach characterized by negation or refusal, often aimed at reducing or eliminating something undesirable.

Acculturation

Adapting to the language, values, beliefs, roles, and other characteristics of the host culture.

Host Culture

The culture of a country or community where an individual is living temporarily or permanently as a visitor or newcomer, often contrasted with the individual's native or home culture.

Ethnic Group

A community or population made up of people who share a common cultural background, heritage, language, or belief system.