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31. Sultzer 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:
The company based its original budget on 3,000 machine-hours. The company actually worked
2,730 machine-hours during the month. The standard hours allowed for the actual output of the
month totaled 2,690 machine-hours. What was the overall fixed manufacturing overhead budget
variance for the month?
32. Heroman 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 $26,550 and the actual fixed manufacturing overhead cost for the month was $26,570.
The company based its original budget on 5,900 machine-hours. The standard hours allowed for
the actual output of the month totaled 5,750 machine-hours. What was the overall fixed
manufacturing overhead budget variance for the month?
33. Rostad 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:
The company based its original budget on 7,100 machine-hours. The company actually worked
7,060 machine-hours during the month. The standard hours allowed for the actual output of the
month totaled 6,990 machine-hours. What was the overall fixed manufacturing overhead volume
variance for the month?
34. Behring 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:
The company based its original budget on 3,200 machine-hours. The company actually worked
3,170 machine-hours during the month. The standard hours allowed for the actual output of the
month totaled 3,250 machine-hours. What was the overall fixed manufacturing overhead volume
variance for the month?
35. Trecroci Corporation applies manufacturing overhead to products on the basis of
standard machine-hours. The company bases its predetermined overhead rate on 2,500 machine-
hours. The company's total budgeted fixed manufacturing overhead is $5,750. In the most recent
month, the total actual fixed manufacturing overhead was $6,030. The company actually worked
2,600 machine-hours during the month. The standard hours allowed for the actual output of the
month totaled 2,490 machine-hours. What was the overall fixed manufacturing overhead volume
variance for the month?
36. Temores Corporation applies manufacturing overhead to products on the basis of
standard machine-hours. The company's predetermined overhead rate for fixed manufacturing
overhead is $1.50 per machine-hour and the denominator level of activity is 5,600 machine-hours.
In the most recent month, the total actual fixed manufacturing overhead was $8,510 and the
company actually worked 5,840 machine-hours during the month. The standard hours allowed for
the actual output of the month totaled 5,980 machine-hours. What was the overall fixed
manufacturing overhead volume variance for the month?
Franklin Glass Works uses a standard cost system in which manufacturing overhead is
applied on the basis of standard direct labor-hours. Each unit requires two standard hours of
direct labor for completion. The denominator activity for the year was based on budgeted
production of 200,000 units. Total overhead was budgeted at $900,000 for the year, and the fixed
manufacturing overhead rate was $1.50 per direct labor-hour. The actual data pertaining to the
manufacturing overhead for the year are presented below:
37. The standard hours allowed for actual production for the year total:
38. Franklin's variable overhead efficiency variance for the year is:
39. Franklin's variable overhead rate variance for the year is:
40. Franklin's fixed manufacturing overhead budget variance for the year is:
41. The fixed manufacturing overhead applied to Franklin's production for the year is:
11A-32
42. Franklin's fixed manufacturing overhead volume variance for the year is:
A manufacturing company uses a standard costing system in which standard machine-
hours (MHs) is the measure of activity. Data from the company's flexible budget for
manufacturing overhead are given below:
The following data pertain to operations for the most recent period:
43. What is the predetermined overhead rate to the nearest cent?
44. How much overhead was applied to products during the period to the nearest dollar?
45. What was the variable overhead rate variance for the period to the nearest dollar?
46. What was the variable overhead efficiency variance for the period to the nearest dollar?
47. What was the fixed manufacturing overhead budget variance for the period to the nearest
dollar?
48. What was the fixed manufacturing overhead volume variance for the period to the nearest
dollar?
11A-39
The Chase Company uses a standard cost system in which manufacturing overhead costs
are applied to products on the basis of standard machine-hours. For November, the company's
flexible budget for manufacturing overhead showed the following total budgeted costs at the
denominator activity level of 40,000 machine-hours:
During November 42,000 machine-hours were used to complete 13,200 units of product with the
following actual overhead costs:
The standard time allowed to complete one unit of product is 3.6 machine-hours.
49. The total predetermined overhead rate per machine-hour for November was:
