Ruston Corporation Applies Manufacturing Overhead to Products on the Basis

question 115

Multiple Choice

Ruston Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual overhead costs for the most recent month appear below: The original budget was based on 4,500 machine-hours. The company actually worked 4,590 machine-hours during the month and the standard hours allowed for the actual output were 4,700 machine-hours. What was the overall variable overhead efficiency variance for the month?

• A)$50 unfavorable
• B)$869 favorable
• C)$969 unfavorable
• D)$100 unfavorable

---

Definitions:

Telecommunications Technologies

Various forms of technology designed to transmit information over distances, including telephone, radio, satellite, and internet technologies.

Digital Offerings

Products or services offered through digital platforms, such as software, online services, or digital content.

Substitute Firms

Companies that offer alternative or replacement products and services that meet the same needs or demand of consumers.

Target Markets

Specific groups of potential customers at which a company directs its marketing efforts and product offerings.