96. Which of the complying with is not a factor for a direct products quantity variance? A. Malfunctioning equipmentB. Purchasing of inferior raw materialsC. Increased product cost per unitD. Spoilage of materials

 

97. The formula to compute straight labor price variance is to calculate the difference between A. Actual Costs + (Actual hours ´ Standard rate)B. Actual Costs - Standard CostC. (Actual Hours ´ Standard Rate) - Standard CostsD. Actual Costs - (Actual Hours ´ Standard Rate)

 

98. The formula to compute direct labor time variance is to calculate the distinction between A. Actual Costs - Standard CostsB. Actual Costs + Standard CostsC. (Actual Hours ´ Standard Rate) - Standard CostsD. Actual Costs - (Actual Hours ´ Standard Rate)

 

99. The formula to compute direct materials price variance is to calculate the distinction between A. Actual Costs - (Actual Quantity ´ Standard Price)B. Actual Cost + Standard CostsC. Actual Cost - Standard CostsD. (Actual Quantity ´ Standard Price) - Standard Costs

 

100. The formula to compute straight material quantity variance is to calculate the difference between A. Actual Costs - Standard CostsB. Standard Costs - Actual CostsC. (Actual Quantity ´ Standard Price) - Standard CostsD. Actual Costs - (Standard Price ´ Standard Costs)

 

101. Which of the complying with would certainly not lend itself to using direct labor variances? A. help deskB. governmental assistantC. customer company personnelD. telemarketer

 

102. The conventional costs and also actual prices for manufacturing facility overhead for the manufacture of 2,500 units of actual manufacturing are as follows: 

                                                Standard Costs                                       

Fixed overhead (based upon 10,000 hours)

3 hours
$2.00 per hour

 

                Actual Costs                          

     Total variable cost, $18,000

 

     Total solved cost, $8,000

 

 

 

The amount of the manufacturing facility overhead volume variance is: A. $2,000 favorableB. $2,000 unfavorableC. $2,500 unfavorableD. $0

 

103. The conventional expenses and actual expenses for manufacturing facility overhead for the manufacture of 2,500 systems of actual production are as follows: 

                                                Standard Costs                                       

Fixed overhead (based on 10,000 hours)

3 hrs
$2.00 per hour

 

                Actual Costs                          

     Total variable expense, $18,000

 

     Total addressed cost, $8,000

 

 

 

The amount of the complete factory overhead expense variance is: A. $2,000 favorableB. $5,000 unfavorableC. $2,500 unfavorableD. $0

 

104. The typical prices and actual prices for factory overhead for the manufacture of 2,500 units of actual manufacturing are as follows: 

                                                Standard Costs                                       

Fixed overhead (based upon 10,000 hours)

3 hours
$2.00 per hour

 

                Actual Costs                          

     Total variable price, $18,000

 

     Total solved expense, $8,000

 

 

 

The amount of the factory overhead controllable variance is: A. $2,000 unfavorableB. $3,000 favorableC. $0D. $3,000 unfavorable

 

105. The traditional factory overhead rate is $10 per straight labor hour ($8 for variable manufacturing facility overhead and also $2 for solved factory overhead) based on 100% capacity of 30,000 straight labor hours. The standard expense and the actual price of factory overhead for the manufacturing of 5,000 systems throughout May were as follows: 

Standard:

25,000 hrs at $10

  $250,000

Actual:

Variable factory overhead

      $202,500

 

Fixed factory overhead

      60,000

 

 

 

What is the amount of the manufacturing facility overhead volume variance? A. $12,500 favorableB. $10,000 unfavorableC. $12,500 unfavorableD. $10,000 favorable