Derf Company Applies Overhead on the Basis of Direct Labor

question 5

Essay

Derf Company applies overhead on the basis of direct labor hours. Two direct labor hours are required for each product unit. Planned production for the period was set at 9,000 units. Manufacturing overhead for the period is budgeted at $135,000, of which 20 percent is fixed. The 17,200 hours worked during the period resulted in production of 8,500 units. Manufacturing overhead cost incurred was $136,500.
Required:
Calculate the following three overhead variances:
1. Overhead volume variance.
2. Overhead efficiency variance.
3. Overhead spending variance.

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Definitions:

Proximate Cause

The direct or immediate cause of an event or outcome, as opposed to more distant or ultimate causes.

Innate Behavior

Behaviors that are hardwired into an organism's biology and that an organism performs correctly the first time in response to a stimulus, without prior experience or learning.

Operant Conditioning

A learning process through which the strength of a behavior is modified by reinforcement or punishment.

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus.