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Q1: The standard costs and actual costs for factory overhead for the manufacture

ID: 2400113 • Letter: Q

Question

Q1:

The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows:

The amount of the fixed factory overhead volume variance is

$1,110 unfavorable

$1,387 unfavorable

$1,110 favorable

$0

Q2:

The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows:

The amount of the variable factory overhead controllable variance is

$0

$2,090 favorable

$2,612 favorable

$2,612 unfavorable

Q3:

ABC Corporation has three service departments with the following costs and activity base:


ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information are as follows:


What is the service department charge rate for the Accounting Department?

a.$250

b.$0.004

c.$625

d.$714

Q4:

ABC Corporation has three service departments with the following costs and activity base:


ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information are as follows:


How much service department cost will be allocated to the Micro Division?

a.$145,000

b.$200,000

c.$345,000

d.$60,000

Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.73 per hour Variable overhead 3 hours per unit @ $2.03 per hour
Actual Costs     Total variable cost, $18,000     Total fixed cost, $8,100

Explanation / Answer

Q 1. 0

Explanation: Fixed Overhead volume variance will be zero because standard production and budgeted production is same. Fixed Overhead Volume varaince is the differnce between standard and budgeted fixed overhead.

Q 2. $ 2612 unfavourable

Explanation:

3. $ 250

Explanation:

Total Cost of Accounting Department = $ 500,000

No of invoice processed (700+800+500) =2000

Rate =$ 500000/2000

= $ 250

4. C $ 3,45,000

Explanation:

Variable controllable variance Actual Factory Overhead-Budgeted allowance based on sthandard hours allowed 17900-(2600*3*1.96) 2612 unfavourable