The Upton Company Uses a Standard Costing System in Which

question 70

Multiple Choice

The Upton Company uses a standard costing system in which variable overhead is assigned to production on the basis of standard direct labor-hours. Data for the month of February include the following:
Variable overhead cost incurred: $48,700
Total variable overhead variance: $300 F
Standard hours allowed for actual production: 7,000
Actual direct labor-hours worked: 6,840
-The standard variable overhead rate per direct labor-hour is:

• A) $6.91
• B) $6.95
• C) $7.00
• D) $7.12

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Definitions:

Pattern Interruption

A technique used to change habitual behaviors or thoughts by introducing different actions or thoughts to disrupt the pattern.

Relational Problem

Issues or challenges that arise within interpersonal relationships, potentially impacting emotional health and wellbeing.

Enactments

A therapeutic technique where past relational dynamics are re-experienced or played out in the therapy session, often unconsciously, allowing them to be examined and processed.

Continually Growing

The ongoing process of personal development and self-improvement, emphasizing the never-ending journey of learning and evolving.