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Rowe Corporation reported the following variances for the period just ended: Var

ID: 2516159 • Letter: R

Question

Rowe Corporation reported the following variances for the period just ended:

Variable-overhead spending variance: $ 67,000U
Variable-overhead efficiency variance: $ 45,000U
Fixed-overhead budget variance: $ 87,000U
Fixed-overhead volume variance: $ 47,000U

If Rowe desires to analyze variances that arose primarily from managers' expenditures in excess of anticipated amounts, the company should focus on variances that total:

$67,000U.

$87,000U.

$154,000U.

$246,000U.

None of these.

Robert Company, which applies overhead to production on the basis of machine hours, reported the following data for the period just ended:

Actual units produced: 12,000
Actual variable overhead incurred: $69,700
Actual machine hours worked:18,200
Standard variable overhead cost per machine hour: $4.50
  
If Robert estimates 1.40 hours to manufacture a completed unit, the company's variable-overhead spending variance is:

$6,300 favorable.

$6,300 unfavorable.

$12,200 favorable.

$12,200 unfavorable.

None of these.

Explanation / Answer

1)correct option is "D" -246000

Total unfavorable variance = 67000+45000+87000+47000=246000

2)variable overhead spending variance : AMH [AR-SR]

                      = 69700 - [18200 * 4.5]

                            69700 - 81900

                         - 12200 F

COrrect option is "c"