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Wooster has the following budgeted costs at its anticipated production level (ex

ID: 2540082 • Letter: W

Question

Wooster has the following budgeted costs at its anticipated production level (expressed in hours): variable overhead, $169,800; fixed overhead, $312,000. If Wooster now revises its anticipated production slightly upward, it would expect:

Multiple Choice

total fixed overhead of $312,000 and a lower hourly rate for variable overhead.

total fixed overhead of $312,000 and the same hourly rate for variable overhead.

total fixed overhead of $312,000 and a higher hourly rate for variable overhead.

total variable overhead of less than $169,800 and a lower hourly rate for variable overhead.

total variable overhead of less than $169,800 and a higher hourly rate for variable overhead.

Explanation / Answer

The correct option is B.

Total fixed cost and variable cost/unit do not change with change in units.

Hence total fixed cost would be =$312000 while total variable cost would increase giving the same hourly rate for variable overhead.

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