Beluga Corp

question 106

Essay

Beluga Corp. has developed standard costs based on a predicted operating level of 352,000 units of production, which is 80% of capacity. Variable overhead is $281,600 at this level of activity, or $0.80 per unit. Fixed overhead is $440,000. The standard costs per unit are:
Beluga actually produced 330,000 units at 75% of capacity and actual costs for the period were:
Calculate the following variances and indicate whether each variance is favorable or unfavorable:
(1) Direct labor efficiency variance: $________
(2) Direct materials price variance: $________
(3) Controllable overhead variance: $________

Conduct assessments for specific conditions such as kidney inflammation, understanding the methods and rationale behind each.

Recognize and prepare the necessary tools for the assessment of cranial nerves.

Distinguish between the uses of the bell and diaphragm of a stethoscope during various assessments.

Apply proper techniques for specific assessments, including tympanic membrane examination in infants and recognizing clinical signs in patients.

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Definitions:

Margin

Net operating income divided by sales.

Turnover

Sales divided by average operating assets.

Manufacturing Cycle Efficiency

A metric that measures the efficiency of the manufacturing process by comparing the value-added production time to the total production time.

Non-value-added Time

Time spent in the production process that does not contribute to the end product's value or quality, often targeted for reduction in lean manufacturing practices.