If an actual quantity of cost allocation base is $48000 and budgeted quantity of cost allocation base is $28000, then variable overhead efficiency variance would be __________?

Related Mcqs:

1. 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

2. 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

3. 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

4. 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

5. 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

6. 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

7. 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

8. 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

9. 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

10. 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