Tropiano Electronics Corporation Has a Standard Cost System in Which

question 109

Multiple Choice

Tropiano Electronics Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) . The company had budgeted its fixed manufacturing overhead cost at $62,100 for the month and its level of activity at 3,200 MHs. The actual total fixed manufacturing overhead was $61,600 for the month and the actual level of activity was 3,000 MHs. What was the fixed manufacturing overhead budget variance for the month to the nearest dollar?

• A)$3,381 Unfavorable
• B)$500 Favorable
• C)$500 Unfavorable
• D)$3,381 Favorable

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