The Following Standards for Variable Manufacturing Overhead Have Been Established $\quad$

question 36

Multiple Choice

The following standards for variable manufacturing overhead have been established for a company that makes only one product:Standard hours per unit of output $\quad$$\quad$ 7.0 hours
Standard variable overhead rate $\quad$$\quad$ £ 11.35 per hour
The following data pertain to operations for the last month: $\begin{array}{ll}\text { Actual hours } & 7,500 \text { hours } \\\text { Actual total variable overhead cost } & £ 87,000 \\\text { Actual output } & 1,000 \text { units }\end{array}$
- What is the materials quantity variance for the month?

• A)£9,940 U
• B)£15,351 U
• C)£14,484 U
• D)£10,535 U

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Definitions:

Stress

A psychological condition characterized by emotional, physical, and mental strain or tension, often resulting from demanding circumstances.

Presence

Presence refers to the state of being physically or perceptually in a place or moment, often implying attention, involvement, or participation in the current environment or activity.

Absence

The state of being away or not present, often used in the context of missing work or responsibilities.

Fight-or-Flight

A physiological response to perceived harmful events, attacks, or threats to survival, leading to an increase in heart rate, energy levels, and alertness.