The following information pertains to the Braun Company for March: Standard direct labor hours per unit .5 hours Budgeted production level 20,00 . units Actual units produced 22,00 . units Standard variable rate per direct labor hour $2.00 Standard fixed rate per direct labor hour $3.00 Actual direct labor hours worked 10,500 hours Actual direct labor costs $150,000 Actual fixed factory overhead
31,800 Actual variable factory overhead 22,200 Using the four-variance method of factory overhead variance analysis, what is the variable overhead spending variance?
a. $1,200 unfavorable
b. $200 unfavorable
c. $1,00 . favorable
d. $200 favorable
a
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A) continuous innovation B) early adopters C) innovators D) laggards
If tangible exchanges are missing in a leader-follower relationship, ______.
a. it would probably cause problems b. it probably would not cause problems c. intangible exchanges would replace them d. intangible exchanges would probably grow stronger
Everyday low pricing is a cost-based pricing strategy
Indicate whether the statement is true or false
The first step in the price-setting process is to
A. define the pricing objectives. B. compare alternatives. C. analyze the competitive price environment. D. evaluate demand. E. determine the costs.