ACCT 349 help A Guide to career/Snaptutorial ACCT 349 help A Guide to career/Snaptutorial | 页面 4

$ 135
The following information is available for the month of December:
46,000 switches were produced, although 40,000 switches were
scheduled to be produced.
225,000 direct manufacturing labor hours were worked at a total cost
of $5,625,000.
Variable manufacturing overhead costs were $2,750,000.
Fixed manufacturing overhead costs were $3,050,000.
The total variable manufacturing overhead variance was
3. (TCO 10) Sebastian Company, which manufactures electrical
switches, uses a standard cost system and carries all inventories at
standard. The standard manufacturing overhead costs per switch are
based on direct labor hours and are shown below:
Variable overhead (5 hours at $12 per direct manufacturing labor
hour)
$ 60
Fixed overhead (5 hours at $15 per direct manufacturing labor hour,
based on capacity of 200,000 direct manufacturing labor hours per
month)
75
Total overhead per switch
$ 135
The following information is available for the month of December:
46,000 switches were produced, although 40,000 switches were
scheduled to be produced.
225,000 direct manufacturing labor hours were worked at a total cost
of $5,625,000.
Variable manufacturing overhead costs were $2,750,000.
Fixed manufacturing overhead costs were $3,050,000.
The fixed manufacturing overhead spending variance for December
was
4. (TCO 10) The following information is for Pappillon Corporation’s
variable manufacturing overhead costs last month: favorable flexible-
budget variance of $3,000, unfavorable efficiency variance of $2,500.
The spending variance is