The Dodge Company Makes and Sells a Single Product and Uses

question 20

Multiple Choice

The Dodge Company makes and sells a single product and uses a standard cost system in which manufacturing overhead costs are applied to units of product on the basis of standard direct labor-hours. The standard cost card shows that 5 direct labor-hours are required per unit of product. The Dodge Company had the following budgeted and actual data for the year:

The budgeted direct labor-hours is used as the denominator activity for the month.
-The variable overhead efficiency variance was:

• A)$6,000 U
• B)$6,000 F
• C)$12,000 U
• D)$12,000 F

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Definitions:

Sulci

Grooves or furrows on the brain's surface, separating adjacent gyri in the cerebral cortex.

Cerebrum

The largest part of the brain, encompassing areas responsible for processing sensory information, motor functions, and advanced brain functions such as thought and emotion.

Corpus Callosum

A large band of neural fibers connecting the two hemispheres of the brain and facilitating interhemispheric communication.

Gyri

The raised folds or convolutions in the cerebral cortex that increase the brain's surface area and cognitive ability.