Franklin Glass Works Uses a Standard Cost System in Which

question 79

Multiple Choice

Franklin Glass Works uses a standard cost system in which manufacturing overhead is applied on the basis of standard direct labor-hours. Each unit requires two standard hours of direct labor for completion. The denominator activity for the year was based on budgeted production of 200,000 units. Total overhead was budgeted at $900,000 for the year, and the fixed manufacturing overhead rate was $1.50 per direct labor-hour. The actual data pertaining to the manufacturing overhead for the year are presented below:
-Franklin's variable overhead rate variance for the year is:

• A)$20,000 unfavorable
• B)$22,000 favorable
• C)$22,000 unfavorable
• D)$20,000 favorable

---

Definitions:

Binocular Disparity

The difference in the images received by the two eyes due to their different perspectives, which contributes to depth perception and stereopsis.

Eyes Distance

This term typically refers to the measurement between the centers of the pupils of the two eyes, important in optical and vision sciences.

Pictorial Cues

Patterns that can be represented on a flat surface in order to create a sense of a three-dimensional object or scene.

Motion Parallax

A depth cue that involves the apparent relative motion of objects as the observer moves, aiding in the perception of depth.