Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

The management of Delta Pet Supplies has calculated the following variances: Dir

ID: 2537131 • Letter: T

Question

The management of Delta Pet Supplies has calculated the following variances:

Direct materials cost variance

$8,000 U

Direct materials efficiency variance

36,000 F

Direct labor cost variance

15,500 F

Direct labor efficiency variance

12,000 U

Total variable overhead variance

7,500 F

Fixed overhead cost variance

4,000 F

When determining the total production cost flexible budget variance, what is the fixed overhead cost variance of the company?

A.

$8,000 U

B.

$11,500 F

C.

$4,000 F

D.

$12,000 U

Direct materials cost variance

$8,000 U

Direct materials efficiency variance

36,000 F

Direct labor cost variance

15,500 F

Direct labor efficiency variance

12,000 U

Total variable overhead variance

7,500 F

Fixed overhead cost variance

4,000 F

Explanation / Answer

As per the data given in the question, when determining the total production cost flexible budget variance of Delta Pet Supplies, the fixed overhead cost variance is $4,000 F.

Therefore the correct option is C.) $4,000 F.

(The answer is given in the question as it is, hence no extra calculations are required)