A. $20,000
B. $76,000
C. $86,000
D. $96,000
Related Mcqs:
- An actual quantity of cost allocation base is $56000, budgeted quantity of cost allocation base is $17000, then the variable overhead efficiency variance is ___________?
A. $39,000
B. $49,000
C. $59,000
D. $73,000 - If an actual variable quantity is 50, the actual and budgeted overhead cost of allocation is $7550 and $4500 respectively, then the variable overhead spending variance could be __________?
A. $182,500
B. $152,500
C. $162,500
D. $172,500 - If an actual variable quantity is 70, the actual and budgeted overhead cost of allocation is $8650 and $3500 respectively, then the variable overhead spending variance will be __________?
A. $660,500
B. $560,500
C. $460,500
D. $360,500 - Of the cost allocation base, the difference between actual and budgeted variable overhead cost multiplied by actual quantity for actual output is classified as ____________?
A. variable overhead spending variance
B. fixed overhead spending variance
C. constant spending variance
D. potential spending variance - The budgeted variable overhead rate, is multiplied to an actual quantity of allocation base, is to calculate variable manufacturing cost of overheads in ___________?
A. direct costing method
B. indirect costing method
C. actual costing method
D. normal costing method - If an actual manufacturing overhead costs is $225000 and actual total quantity of cost allocation base is 2500 labor hours, then the overhead rate will be __________?
A. $60
B. $90
C. $80
D. $70 - If the budgeted annual indirect cost is $60000, budgeted annual quantity of cost allocation base is $3600, then budgeted indirect cost rate will be __________?
A. 15.67 per piece
B. 16.67 per piece
C. 14.67 per piece
D. 13.67 per piece - If the budgeted annual indirect cost is $85000 and budgeted annual quantity of cost allocation base is $7500, then budgeted indirect cost rate would be __________?
A. 112.34 per piece
B. 113.34 per piece
C. 111.34 per piece
D. 110.34 per piece - If an actual manufacturing overhead costs is $485000 and actual total quantity of cost allocation base is 4500 labor hours, then the overhead rate would be _____________?
A. 109.87
B. $107.78
C. $106.56
D. $104.34 - If the budgeted total cost in fixed overhead is $385000 and the budgeted total quantity is $6730, then budgeted fixed overhead cost per unit will be __________?
A. $57.21 per unit
B. $67.21 per unit
C. $77.21 per unit
D. $87.21 per unit
