Berends Corporation Makes a Product with the Following Standard Costs

question 311

Multiple Choice

Berends Corporation makes a product with the following standard costs: The company reported the following results concerning this product in April. 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 rate variance for April is:

• A)$792 F
• B)$792 U
• C)$768 F
• D)$768 U

---

Definitions:

Preoperational

A stage in Piaget's theory of cognitive development, typically from ages 2 to 7, where children are unable to understand concrete logic and are instead focused on manipulation of symbols and language.

Concrete Operational

A phase in Piaget's model of cognitive growth where kids develop the skill to reason logically regarding tangible occurrences.

Sensorimotor

Pertaining to the combined processes of sensory input and motor output, often in the context of development or reaction to environmental stimuli.

Preoperational

The second stage in Piaget's theory of cognitive development, occurring roughly between the ages of 2 and 7, characterized by symbolic thinking, egocentrism, and difficulty understanding conservation.