29. Semaan Corporation applies manufacturing overhead to products on the basis of
standard machine-hours. Budgeted and actual overhead costs for the month appear below:
Original Budget Actual Costs
Variable overhead costs:
Supplies $11,340 $12,850
Indirect labor 15,120 17,080
Fixed overhead costs:
Supervision 14,900 14,640
Utilities 5,800 6,010
Factory depreciation 9,700 9,410
Total overhead cost $56,860 $59,990
The company based its original budget on 2,700 machine-hours. The company actually worked
2,960 machine-hours during the month. The standard hours allowed for the actual output of the
month totaled 3,030 machine-hours. What was the overall fixed manufacturing overhead budget
variance for the month?
30. Hairr Corporation bases its predetermined overhead rate on variable manufacturing
overhead cost of $9.50 per machine-hour and fixed manufacturing overhead cost of $947,672 per
period. If the denominator level of activity is 8,900 machine-hours, the predetermined overhead
rate would be:
31. The Adlake Corporation makes and sells a single product and uses a standard cost
system. During October, the company budgeted $300,000 in manufacturing overhead cost at a
denominator activity of 20,000 machine-hours. At standard, each unit of finished product requires
5 machine-hours. The following cost and activity were recorded during October:
Total actual manufacturing overhead cost incurred $294,000
Units of product completed 3,800
Actual machine-hours worked 19,422
The amount of overhead cost that the company applied to work in process for October was:
32. Reidenbach Corporation applies manufacturing overhead to products on the basis of
standard machine-hours. The budgeted fixed manufacturing overhead cost for the most recent
month was $17,100 and the actual fixed manufacturing overhead cost for the month was $17,450.
The company based its original budget on 4,500 machine-hours. The standard hours allowed for
the actual output of the month totaled 4,810 machine-hours. What was the overall fixed
manufacturing overhead budget variance for the month?
33. Diseth Corporation applies manufacturing overhead to products on the basis of standard
machine-hours. The company bases its predetermined overhead rate on 5,300 machine-hours.
The company’s total budgeted fixed manufacturing overhead is $12,720. In the most recent
month, the total actual fixed manufacturing overhead was $12,370. The company actually worked
5,350 machine-hours during the month. The standard hours allowed for the actual output of the
month totaled 5,540 machine-hours. What was the overall fixed manufacturing overhead volume
variance for the month?
34. Masek Corporation has a standard cost system in which it applies manufacturing
overhead to products on the basis of standard machine-hours (MHs). The company has provided
the following data for the most recent month:
Budgeted level of activity 2,000 MHs
Actual level of activity 2,400 MHs
Standard variable manufacturing overhead rate $5.90 per MH
Budgeted fixed manufacturing overhead cost $50,000
Actual total variable manufacturing overhead $14,880
Actual total fixed manufacturing overhead $49,000
What was the fixed manufacturing overhead budget variance for the month?
35. Pizzi, Inc. had the following fixed manufacturing overhead variances last year:
Fixed overhead budget variance $30,000 Unfavorable
Fixed overhead volume variance $6,000 Favorable
Pizzi uses machine-hours as an activity base for overhead and used 48,000 machine-hours as
the denominator activity level for the year. Total actual fixed manufacturing overhead was
$150,000. The actual number of machine-hours incurred were 50,000. What were Pizzi’s standard
hours allowed for actual output?
36. Tropiano Electronics Corporation has a standard cost system in which it applies
manufacturing overhead to products on the basis of standard machine-hours (MHs). The
company had budgeted its fixed manufacturing overhead cost at $62,100 for the month and its
level of activity at 3,200 MHs. The actual total fixed manufacturing overhead was $61,600 for the
month and the actual level of activity was 3,000 MHs. What was the fixed manufacturing
overhead budget variance for the month to the nearest dollar?
37. At the beginning of last year, Tari Corporation budgeted $300,000 of fixed manufacturing
overhead and chose a denominator level of activity of 600,000 machine–hours. At the end of the
year, Tari’s fixed manufacturing overhead budget variance was $9,000 favorable. Its fixed
manufacturing overhead volume variance was $15,000 favorable. Actual direct labor-hours for the
year were 625,000. What was Tari’s total standard machine-hours allowed for last year’s output?
38. Denby Corporation applies manufacturing overhead to products on the basis of standard
machine-hours. Budgeted and actual fixed manufacturing overhead costs for the most recent
month appear below:
Original Budget Actual Costs
Fixed overhead costs:
Supervision $12,800 $13,190
Utilities 8,320 8,260
Factory depreciation 46,720 46,540
Total fixed manufacturing overhead cost $67,840 $67,990
The company based its original budget on 6,400 machine-hours. The company actually worked
6,710 machine-hours during the month. The standard hours allowed for the actual output of the
month totaled 6,540 machine-hours. What was the overall fixed manufacturing overhead volume
variance for the month?
39. Bakos Corporation bases its predetermined overhead rate on variable manufacturing
overhead cost of $8.80 per machine-hour and fixed manufacturing overhead cost of $100,688 per
period. If the denominator level of activity is 2,800 machine-hours, the variable component in the
predetermined overhead rate would be:
40. Acuff Corporation applies manufacturing overhead to products on the basis of standard
machine-hours. Budgeted and actual overhead costs for the most recent month appear below:
Original Budget Actual Costs
Fixed overhead costs:
Supervision $15,600 $15,950
Utilities 5,000 5,070
Factory depreciation 6,800 6,700
Total overhead cost $27,400 $27,720
The company based its original budget on 6,200 machine-hours. The company actually worked
6,560 machine-hours during the month. The standard hours allowed for the actual output of the
month totaled 6,420 machine-hours. What was the overall fixed manufacturing overhead budget
variance for the month?
41. Oldham Corporation bases its predetermined overhead rate on variable manufacturing
overhead cost of $4.00 per machine-hour and fixed manufacturing overhead cost of $87,822 per
period. If the denominator level of activity is 4,100 machine-hours, the fixed component in the
predetermined overhead rate would be:
42. Bruley Corporation applies manufacturing overhead to products on the basis of standard
machine-hours. The company’s predetermined overhead rate for fixed manufacturing overhead is
$3.30 per machine-hour and the denominator level of activity is 3,500 machine-hours. In the most
recent month, the total actual fixed manufacturing overhead was $11,570 and the company
actually worked 3,430 machine-hours during the month. The standard hours allowed for the
actual output of the month totaled 3,450 machine-hours. What was the overall fixed
manufacturing overhead volume variance for the month?
43. Nitrol Corporation manufactures brass vases using a standard cost system with standard
machine-hours as the activity base for overhead. The following information relates to vase
production at Nitrol for last year:
Estimated for year Actual results for year
Variable overhead $50,000 $53,560
Fixed overhead $250,000 $247,500
Machine-hours 100,000 103,000
The standard machine-hours per vase is 1.25. Last year Nitrol produced 84,000 vases.
What was Nitrol’s variable overhead rate variance for last year?
44. Nitrol Corporation manufactures brass vases using a standard cost system with standard
machine-hours as the activity base for overhead. The following information relates to vase
production at Nitrol for last year:
Estimated for year Actual results for year
Variable overhead $50,000 $53,560
Fixed overhead $250,000 $247,500
Machine-hours 100,000 103,000
The standard machine-hours per vase is 1.25. Last year Nitrol produced 84,000 vases.
What was Nitrol’s fixed manufacturing overhead volume variance for last year?
45. Nitrol Corporation manufactures brass vases using a standard cost system with standard
machine-hours as the activity base for overhead. The following information relates to vase
production at Nitrol for last year:
Estimated for year Actual results for year
Variable overhead $50,000 $53,560
Fixed overhead $250,000 $247,500
Machine-hours 100,000 103,000
The standard machine-hours per vase is 1.25. Last year Nitrol produced 84,000 vases.
What was Nitrol’s total underapplied or overapplied overhead cost for last year?