Pohl Corporation Uses a Standard Cost System in Which Manufacturing

question 108

Multiple Choice

Pohl Corporation uses a standard cost system in which manufacturing overhead is applied on the basis of standard machine-hours.For June,the company's manufacturing overhead flexible budget showed the following total budgeted costs at a denominator activity level of 20,000 machine-hours: During June,17,000 machine-hours were used to complete 13,000 units of product,and the following actual total overhead costs were incurred: At standard,each unit of finished product requires 1.4 hours of machine time. The variable overhead efficiency variance for utilities cost for June was:

• A)$400 F
• B)$400 U
• C)$600 F
• D)$600 U

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Definitions:

Terror Management Theory

A social psychology concept suggesting that a major driving force of human behavior is the fear of mortality, leading individuals to seek symbolic or literal immortality through their actions and beliefs.

Evolutionary Value

The significance of traits, behaviors, or characteristics in terms of their contribution to the survival and reproduction of a species.

Natural Selection

The process by which certain attributes are more successful in a particular environment and therefore become more represented in future generations.

Cultural Groups

Collections of individuals who share common cultural traits, such as language, traditions, values, or beliefs, and identify as part of the same cultural identity.