333. Jurczyk Corporation makes a product that has the following direct labor standards:
Standard direct labor-hours 0.3 hours per unit
Standard direct labor rate $11.00 per hour
In December the company’s budgeted production was 4,600 units, but the actual production was
4,400 units. The company used 1,330 direct labor-hours to produce this output. The actual direct
labor cost was $14,364.
The labor efficiency variance for December is:
334. Jurczyk Corporation makes a product that has the following direct labor standards:
Standard direct labor-hours 0.3 hours per unit
Standard direct labor rate $11.00 per hour
In December the company’s budgeted production was 4,600 units, but the actual production was
4,400 units. The company used 1,330 direct labor-hours to produce this output. The actual direct
labor cost was $14,364.
The labor rate variance for December is:
335. Midgley Corporation makes a product whose direct labor standards are 0.8 hours per unit
and $22.00 per hour. In April the company produced 6,900 units using 5,250 direct labor-hours.
The actual direct labor cost was $113,925.
The labor efficiency variance for April is:
336. Midgley Corporation makes a product whose direct labor standards are 0.8 hours per unit
and $22.00 per hour. In April the company produced 6,900 units using 5,250 direct labor-hours.
The actual direct labor cost was $113,925.
The labor rate variance for April is:
337. The following labor standards have been established for a particular product:
Standard labor-hours per unit of output 7.5 hours
Standard labor rate $15.25 per hour
The following data pertain to operations concerning the product for the last month:
Actual hours worked 9,600 hours
Actual total labor cost $144,480
Actual output 1,200 units
What is the labor rate variance for the month?
338. The following labor standards have been established for a particular product:
Standard labor-hours per unit of output 7.5 hours
Standard labor rate $15.25 per hour
The following data pertain to operations concerning the product for the last month:
Actual hours worked 9,600 hours
Actual total labor cost $144,480
Actual output 1,200 units
What is the labor efficiency variance for the month?
339. Desue Corporation makes a product with the following standards for labor and variable
overhead:
Standard Quantity or
Hours Standard Price or
Rate
Standard Cost Per Unit
Direct labor 0.1 hours $19.00 per hour $1.90
Variable overhead 0.1 hours $7.00 per hour $0.70
The company budgeted for production of 6,500 units in December, but actual production was
6,300 units. The company used 610 direct labor-hours to produce this output. The actual variable
overhead rate was $6.40 per hour. The company applies variable overhead on the basis of direct
labor-hours.
The variable overhead efficiency variance for December is:
340. Desue Corporation makes a product with the following standards for labor and variable
overhead:
Standard Quantity or
Hours Standard Price or
Rate
Standard Cost Per Unit
Direct labor 0.1 hours $19.00 per hour $1.90
Variable overhead 0.1 hours $7.00 per hour $0.70
The company budgeted for production of 6,500 units in December, but actual production was
6,300 units. The company used 610 direct labor-hours to produce this output. The actual variable
overhead rate was $6.40 per hour. The company applies variable overhead on the basis of direct
labor-hours.
The variable overhead rate variance for December is:
341. Ledezma Corporation makes a product with the following standards for direct labor and
variable overhead:
Standard Quantity or Hours Standard Price or Rate
Direct labor 0.5 hours $11.00 per hour
Variable overhead 0.5 hours $8.00 per hour
In May the company produced 2,500 units using 1,210 direct labor-hours. The actual variable
overhead cost was $9,922. The company applies variable overhead on the basis of direct labor–
hours.
The variable overhead efficiency variance for May is:
342. Ledezma Corporation makes a product with the following standards for direct labor and
variable overhead:
Standard Quantity or Hours Standard Price or Rate
Direct labor 0.5 hours $11.00 per hour
Variable overhead 0.5 hours $8.00 per hour
In May the company produced 2,500 units using 1,210 direct labor-hours. The actual variable
overhead cost was $9,922. The company applies variable overhead on the basis of direct labor–
hours.
The variable overhead rate variance for May is:
343. Novelli Corporation makes a product whose variable overhead standards are based on
direct labor-hours. The quantity standard is 0.6 hours per unit. The variable overhead rate
standard is $5.00 per hour. In September the company produced 1,600 units using 950 direct
labor-hours. The actual variable overhead rate was $5.10 per hour.
The variable overhead efficiency variance for September is:
344. Novelli Corporation makes a product whose variable overhead standards are based on
direct labor-hours. The quantity standard is 0.6 hours per unit. The variable overhead rate
standard is $5.00 per hour. In September the company produced 1,600 units using 950 direct
labor-hours. The actual variable overhead rate was $5.10 per hour.
The variable overhead rate variance for September is:
345. A manufacturing company that has only one product has established the following
standards for its variable manufacturing overhead. Variable manufacturing overhead standards
are based on machine-hours.
Standard hours per unit of output 8.1 machine-hours
Standard variable overhead rate $14.30 per machine-hour
The following data pertain to operations for the last month:
Actual hours 1,700 machine-hours
Actual total variable manufacturing overhead cost $24,905
Actual output 200 units
What is the variable overhead rate variance for the month?
346. A manufacturing company that has only one product has established the following
standards for its variable manufacturing overhead. Variable manufacturing overhead standards
are based on machine-hours.
Standard hours per unit of output 8.1 machine-hours
Standard variable overhead rate $14.30 per machine-hour
The following data pertain to operations for the last month:
Actual hours 1,700 machine-hours
Actual total variable manufacturing overhead cost $24,905
Actual output 200 units
What is the variable overhead efficiency variance for the month?
347. The following standards for variable manufacturing overhead have been established for a
company that makes only one product:
Standard hours per unit of output 1.6 hours
Standard variable overhead rate $11.55 per hour
The following data pertain to operations for the last month:
Actual hours 4,900 hours
Actual total variable manufacturing overhead cost $58,310
Actual output 3,000 units
What is the variable overhead rate variance for the month?
348. The following standards for variable manufacturing overhead have been established for a
company that makes only one product:
Standard hours per unit of output 1.6 hours
Standard variable overhead rate $11.55 per hour
The following data pertain to operations for the last month:
Actual hours 4,900 hours
Actual total variable manufacturing overhead cost $58,310
Actual output 3,000 units
What is the variable overhead efficiency variance for the month?
349. Wall Corporation, which produces commercial safes, has provided the following data:
Budgeted production 9,300 safes
Standard machine-hours per safe 8.0 machine-hours
Standard supplies cost $8.60 per machine-hour
Actual production 9,500 safes
Actual machine-hours 76,360 machine-hours
Actual supplies cost $706,566
Supplies cost is an element of variable manufacturing overhead.
The variable overhead rate variance for supplies is closest to:
350. Wall Corporation, which produces commercial safes, has provided the following data:
Budgeted production 9,300 safes
Standard machine-hours per safe 8.0 machine-hours
Standard supplies cost $8.60 per machine-hour
Actual production 9,500 safes
Actual machine-hours 76,360 machine-hours
Actual supplies cost $706,566
Supplies cost is an element of variable manufacturing overhead.
The variable overhead efficiency variance for supplies is closest to: