Derf Corporation Uses a Standard Cost System in Which It

question 21

Multiple Choice

Derf Corporation uses a standard cost system in which it applies manufacturing overhead on the basis of standard direct labor-hours. Two direct labor-hours are required for each unit produced. The denominator activity was set at 9,000 units. Manufacturing overhead was budgeted at $135,000 for the period; 20 percent of this cost was fixed. The 17,200 hours worked during the period resulted in production of 8,500 units. Variable manufacturing overhead cost incurred was $108,500 and fixed manufacturing overhead cost was $28,000.
-The variable overhead rate variance for the period was:

• A)$5,300 Unfavorable
• B)$1,200 Unfavorable
• C)$6,300 Unfavorable
• D)$6,500 Unfavorable

Distinguish between various plant adaptations to environmental stresses, such as toxins, water scarcity, and oxygen-poor soils.

Understand the concept of phytoremediation and its applications in environmental science.

Recognize different plant adaptations to xeric (dry) conditions and their physiological implications.

Explain the physiological responses of plants to oxygen-deficiency in their root environment.