101. Which of the following would not lend itself to applying direct labor variances?
A. help desk
B. administrative assistant
C. customer service personnel
D. telemarketer
102. The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows:
103. The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows:
104. The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows:
105. The standard factory overhead rate is $10 per direct labor hour ($8 for variable factory overhead and $2 for fixed factory overhead) based on 100% capacity of 30,000 direct labor hours. The standard cost and the actual cost of factory overhead for the production of 5,000 units during May were as follows:
106. The standard factory overhead rate is $10 per direct labor hour ($8 for variable factory overhead and $2 for fixed factory overhead) based on 100% capacity of 30,000 direct labor hours. The standard cost and the actual cost of factory overhead for the production of 5,000 units during May were as follows:
107. Assuming that the standard fixed overhead rate is based on full capacity, the cost of available but unused productive capacity is indicated by the:
A. factory overhead cost volume variance
B. direct labor cost time variance
C. direct labor cost rate variance
D. factory overhead cost controllable variance
108. The standard factory overhead rate is $7.50 per machine hour ($6.20 for variable factory overhead and $1.30 for fixed factory overhead) based on 100% capacity of 80,000 machine hours. The standard cost and the actual cost of factory overhead for the production of 15,000 units during August were as follows:
109. The standard factory overhead rate is $7.50 per machine hour ($6.20 for variable factory overhead and $1.30 for fixed factory overhead) based on 100% capacity of 80,000 machine hours. The standard cost and the actual cost of factory overhead for the production of 15,000 units during August were as follows:
110. Incurring actual indirect factory wages in excess of budgeted amounts for actual production results in a:
A. quantity variance
B. controllable variance
C. volume variance
D. rate variance