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10. Moeller Electric manufactures light fixtures. What is Moeller Electric\'s va

ID: 2439450 • Letter: 1

Question

10. Moeller Electric manufactures light fixtures.

What is Moeller Electric's variable manufacturing overhead sales-volume variance?
The following information pertains to the company's manufacturing overhead data.

Budgeted output units
30,000 fixtures
Budgeted machine-hours
10,000 hours
Budgeted variable manufacturing
overhead costs for 30,000 fixtures
$80,625


Actual output units produced
44,000 fixtures
Actual machine-hours used
10,000 hours
Actual variable manufacturing
overhead costs
$121,000


Select one: a. $37,625 favourable b. $37,625 unfavourable c. $40,375 unfavourable d. $40,375 favourable 10. Moeller Electric manufactures light fixtures.

What is Moeller Electric's variable manufacturing overhead sales-volume variance?
The following information pertains to the company's manufacturing overhead data.

Budgeted output units
30,000 fixtures
Budgeted machine-hours
10,000 hours
Budgeted variable manufacturing
overhead costs for 30,000 fixtures
$80,625


Actual output units produced
44,000 fixtures
Actual machine-hours used
10,000 hours
Actual variable manufacturing
overhead costs
$121,000


Select one: a. $37,625 favourable b. $37,625 unfavourable c. $40,375 unfavourable d. $40,375 favourable

What is Moeller Electric's variable manufacturing overhead sales-volume variance?
The following information pertains to the company's manufacturing overhead data.

Budgeted output units
30,000 fixtures
Budgeted machine-hours
10,000 hours
Budgeted variable manufacturing
overhead costs for 30,000 fixtures
$80,625


Actual output units produced
44,000 fixtures
Actual machine-hours used
10,000 hours
Actual variable manufacturing
overhead costs
$121,000


Select one: a. $37,625 favourable b. $37,625 unfavourable c. $40,375 unfavourable d. $40,375 favourable

Explanation / Answer

Option - B $ 37625 unfavourable

Variable manufacturing overhead sale volume variance  

= ( Actual output - budgeted output ) × budgeted variable overhead rate

= (44000 - 30000)×$80625/30000

= $37625 unfavourable