Biery Corporation Makes a Product with the Following Standard Costs

question 129

Multiple Choice

Biery Corporation makes a product with the following standard costs:

The company produced 4,100 units in April using 5,380 liters of direct material and 2,610 direct labor-hours. During the month, the company purchased 6,000 liters of the direct material at $5.80 per liter. The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $2.90 per hour.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

-The variable overhead rate variance for April is:

• A)$261 U
• B)$246 F
• C)$261 F
• D)$246 U

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Definitions:

Learned Helplessness

A condition in which a person suffers from a sense of powerlessness, arising from a traumatic event or persistent failure to succeed, leading to a belief that one's actions have no effect on the outcome.

Obedience

A form of social influence where an individual follows the orders or directions from an authority figure.

Disobey Orders

The act of choosing not to follow directives given by those in authority, often due to ethical, moral, or personal reasons.

Feeling Sad

An emotional state characterized by feelings of disappointment, loss, or despair.