Biery Corporation Makes a Product with the Following Standard Costs

question 132

Multiple Choice

Biery Corporation makes a product with the following standard costs: The company produced 4, 100 units in April using 5, 380 liters of direct material and 2, 610 direct labor-hours.During the month, the company purchased 6, 000 liters of the direct material at $5.80 per liter.The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $2.90 per hour. The company applies variable overhead on the basis of direct labor-hours.The direct materials purchases variance is computed when the materials are purchased.
The variable overhead efficiency variance for April is:

• A)$435 F
• B)$435 U
• C)$450 U
• D)$450 F

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Definitions:

Small Adults

Adults who are significantly below average in physical stature or size, which could be due to genetic, nutritional, or health-related factors.

Harshly

In a manner that is severe, cruel, or excessively critical, often resulting in discomfort or resentment.

Kindness and Love

Human qualities that involve being friendly, generous, and considerate, along with deep affection and care for others.

Merchant Class

A social class comprised of individuals engaged in commerce, indicating their role and status in economic exchanges and society.