96. Which of the adhering to is not a reason for a straight materials amount variance? A. Malfunctioning equipmentB. Purchasing of inferior raw materialsC. Increased product cost per unitD. Spoilage of materials

 

97. The formula to compute straight labor price variance is to calculate the distinction between A. Actual Costs + (Actual hrs ´ Standard rate)B. Actual Costs - Standard CostC. (Actual Hours ´ Standard Rate) - Standard CostsD. Actual Costs - (Actual Hours ´ Standard Rate)

 

98. The formula to compute straight labor time variance is to calculate the distinction between A. Actual Costs - Standard CostsB. Actual Costs + Standard CostsC. (Actual Hours ´ Standard Rate) - Standard CostsD. Actual Costs - (Actual Hours ´ Standard Rate)

 

99. The formula to compute straight materials price variance is to calculate the difference between A. Actual Costs - (Actual Quantity ´ Standard Price)B. Actual Cost + Standard CostsC. Actual Cost - Standard CostsD. (Actual Quantity ´ Standard Price) - Standard Costs

 

100. The formula to compute straight product amount variance is to calculate the difference between A. Actual Costs - Standard CostsB. Standard Costs - Actual CostsC. (Actual Quantity ´ Standard Price) - Standard CostsD. Actual Costs - (Standard Price ´ Standard Costs)

 

101. Which of the complying with would certainly not lfinish itself to applying direct labor variances? A. aid deskB. governmental assistantC. customer service personnelD. telemarketer

 

102. The typical prices and also actual costs for manufacturing facility overhead for the manufacture of 2,500 units of actual manufacturing are as follows: 

                                                Standard Costs                                       

Fixed overhead (based upon 10,000 hours)

3 hours
$2.00 per hour

 

                Actual Costs                          

     Total variable price, $18,000

 

     Total solved cost, $8,000

 

 

 

The amount of the factory overhead volume variance is: A. $2,000 favorableB. $2,000 unfavorableC. $2,500 unfavorableD. $0

 

103. The standard prices and actual prices for factory overhead for the manufacture of 2,500 devices of actual production are as follows: 

                                                Standard Costs                                       

Fixed overhead (based upon 10,000 hours)

3 hours
$2.00 per hour

 

                Actual Costs                          

     Total variable expense, $18,000

 

     Total solved price, $8,000

 

 

 

The amount of the complete factory overhead expense variance is: A. $2,000 favorableB. $5,000 unfavorableC. $2,500 unfavorableD. $0

 

104. The traditional expenses and actual prices for factory overhead for the manufacture of 2,500 systems of actual manufacturing are as follows: 

                                                Standard Costs                                       

Fixed overhead (based upon 10,000 hours)

3 hours
$2.00 per hour

 

                Actual Costs                          

     Total variable price, $18,000

 

     Total fixed price, $8,000

 

 

 

The amount of the factory overhead manageable variance is: A. $2,000 unfavorableB. $3,000 favorableC. $0D. $3,000 unfavorable

 

105. The typical factory overhead rate is $10 per direct labor hour ($8 for variable manufacturing facility overhead and $2 for fixed factory overhead) based on 100% capacity of 30,000 straight labor hours. The traditional cost and the actual price of manufacturing facility overhead for the production of 5,000 systems in the time of May were as follows: 

Standard:

25,000 hours at $10

  $250,000

Actual:

Variable manufacturing facility overhead

      $202,500

 

Fixed manufacturing facility overhead

      60,000

 

 

 

What is the amount of the factory overhead volume variance? A. $12,500 favorableB. $10,000 unfavorableC. $12,500 unfavorableD. $10,000 favorable