Web Company Uses a Standard Cost System in Which Manufacturing

question 76

Multiple Choice

Web Company uses a standard cost system in which manufacturing overhead is applied to units of product on the basis of standard machine-hours. During February, the company used a denominator activity of 80,000 machine-hours in computing its predetermined overhead rate. However, only 75,000 standard machine-hours were allowed for the month's actual production. If the fixed manufacturing overhead volume variance for February was $6,400 unfavorable, then the total budgeted fixed manufacturing overhead cost for the month was:

• A) $96,000
• B) $102,400
• C) $100,000
• D) $98,600

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Definitions:

Gender-Consistent Behavior

Actions or behaviors that conform to societal or cultural norms and expectations associated with a person’s gender identity.

Play Independently

The ability of an individual, usually a child, to engage in play activities alone without the continuous interaction or supervision of others.

Provide Assistance

The act of offering help or support to individuals or groups in need.

Recognize Emotions

The ability to identify and understand others' feelings based on facial expressions, tone of voice, and body language.