96. Which of the following is not a factor for a direct materials quantity variance? A. Malfunctioning equipmentB. Purchasing of worse raw materialsC. Increased material cost per unitD. Spoilage of materials

 

97. The formula to compute straight labor rate variance is to calculate the distinction between A. Actual costs + (Actual hrs ´ typical rate)B. Actual expenses - standard CostC. (Actual hours ´ traditional Rate) - standard CostsD. Actual prices - (Actual hrs ´ typical Rate)

 

98. The formula come compute straight labor time variance is to calculate the difference between A. Actual costs - conventional CostsB. Actual prices + typical CostsC. (Actual hrs ´ traditional Rate) - typical CostsD. Actual costs - (Actual hrs ´ typical Rate)

 

99. The formula come compute direct materials price variance is to calculate the distinction between A. Actual costs - (Actual quantity ´ traditional Price)B. Actual price + typical CostsC. Actual price - conventional CostsD. (Actual quantity ´ traditional Price) - typical Costs

 

100. The formula to compute direct material quantity variance is to calculation the difference between A. Actual costs - typical CostsB. Standard prices - really CostsC. (Actual quantity ´ conventional Price) - conventional CostsD. Actual prices - (Standard Price ´ standard Costs)

 

101. Which that the following would not lend itself to applying direct labor variances? A. help deskB. administrative assistantC. customer business personnelD. telemarketer

 

102. The typical costs and actual costs for factory overhead because that the produce of 2,500 units of actual production are together follows: 

                                                conventional Costs                                       

Fixed overhead (based top top 10,000 hours)

3 hours
$2.00 every hour

 

                yes, really Costs                          

     Total variable cost, $18,000

 

     Total addressed cost, $8,000

 

 

 

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

 

103. The traditional costs and actual expenses for factory overhead for the produce of 2,500 devices of actual manufacturing are as follows: 

                                                conventional Costs                                       

Fixed overhead (based ~ above 10,000 hours)

3 hrs
$2.00 per hour

 

                really Costs                          

     Total change cost, $18,000

 

     Total fixed cost, $8,000

 

 

 

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

 

104. The conventional costs and also actual prices for factory overhead for the manufacture of 2,500 devices of actual manufacturing are as follows: 

                                                typical Costs                                       

Fixed overhead (based on 10,000 hours)

3 hours
$2.00 every hour

 

                yes, really Costs                          

     Total change cost, $18,000

 

     Total fixed cost, $8,000

 

 

 

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

 

105. The standard factory overhead price is $10 per direct labor hour ($8 because that variable factory overhead and $2 for fixed factory overhead) based upon 100% capacity of 30,000 direct labor hours. The conventional cost and the actual expense of manufacturing facility overhead because that the manufacturing of 5,000 units during May were as follows: 

Standard:

25,000 hrs at $10

  $250,000

Actual:

Variable manufacturing facility overhead

      $202,500

 

Fixed manufacturing facility overhead

      60,000

 

 

 

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