The Dillon Corporation Makes and Sells a Single Product

question 65

Multiple Choice

The Dillon Corporation makes and sells a single product. Overhead costs are applied on the basis of standard direct labor-hours. The standard cost card shows that 5 direct labor-hours are required per unit. The Dillon Corporation had the following budgeted and actual data for March:


-The variable overhead efficiency variance for March is:

• A)$12,400 F
• B)$6,160 U
• C)$12,400 U
• D)$6,160 F

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Definitions:

Workflow Analysis

The study and mapping out of the steps involved in the workflow of a process or system, aiming to identify areas for improvement or optimization.

Job Analysis

The process of examining and detailing the responsibilities, requirements, conditions, and aspects of a specific job.

Critical Incident Method

A performance appraisal method where significant (critical) positive or negative behaviors relevant to job success are recorded by supervisors or peers.

Critical Job Tasks

Essential duties and responsibilities that are key to the performance of a specific job role.