50. The total amount of overhead cost applied to Work in Process during November was:
51. The variable overhead efficiency variance for utilities cost for November was:
52. The variable overhead rate variance for maintenance cost for November was:
11A–44
53. The fixed manufacturing overhead budget variance for November was:
The Phelps Company applies overhead costs to products on the basis of standard direct
labor-hours. The standard cost card shows that 5 direct labor-hours are required per unit of
product. Phelps Company had the following budgeted and actual data for March:
The budgeted direct labor-hours is used as the denominator activity for the month.
54. The variable overhead rate variance for March is:
55. The variable overhead efficiency variance for March is:
56. The fixed manufacturing overhead budget variance for March is:
11A–48
57. The fixed manufacturing overhead volume variance for March is:
The Dodge Company makes and sells a single product and uses a standard cost system in
which manufacturing overhead costs are applied to units of product on the basis of standard
direct labor-hours. The standard cost card shows that 5 direct labor-hours are required per unit
of product. The Dodge Company had the following budgeted and actual data for the year:
The budgeted direct labor-hours is used as the denominator activity for the month.
58. The variable overhead rate variance was:
59. The variable overhead efficiency variance was:
60. The fixed manufacturing overhead budget variance was:
61. The fixed manufacturing overhead volume variance as:
11A–53
Able Control Company, which manufactures electrical switches, uses a standard cost
system in which manufacturing overhead costs are applied to units of product on the basis of
standard direct labor-hours (DLHs). The standard overhead costs are shown below:
*Based on 300,000 DLHs per month.
The following information is available for the month of October:
• Plans called for the production of 60,000 switches.
• 56,000 switches were actually produced.
• 275,000 direct labor-hours were worked at a total cost of $2,550,000.
• Actual variable manufacturing overhead costs were $2,340,000.
• Actual fixed manufacturing overhead costs were $3,750,000.
62. The fixed manufacturing overhead budget variance for October was:
63. The variable overhead rate variance for October was:
11A–56
64. The variable overhead efficiency variance for October was:
The Malcolm Company uses a standard cost system in which manufacturing overhead
costs are applied to products on the basis of standard direct labor-hours (DLHs). The standards
call for 3 hours of direct labor per unit produced. The following data pertain to the company’s
manufacturing overhead for the month of July:
65. The Fixed component of the predetermined overhead rate for June is:
11A–58
66. The volume variance for July is:
The Hawkins Company uses a standard costing system in which manufacturing overhead
is applied on the basis of standard direct labor-hours (DLHs). During February, the company
actually used 9,200 direct labor-hours and made 2,900 units of finished product. The standard
cost card for one unit of product includes the following:
Variable factory overhead: 3 DLHs @ $4.75 per DLH
Fixed factory overhead: 3 DLHs @ $3.00 per DLH
For February, the company incurred $28,450 in fixed manufacturing overhead costs and recorded
a $900 favorable volume variance.
67. The amount of fixed manufacturing overhead cost contained in the company’s budget for
February is:
68. The denominator activity level in direct labor-hours used by Hawkins in setting the
predetermined overhead rate for February is: