Respuesta :
Answer:
a. $26,200 Unfavorable
b. $16,800 Unfavorable
c. $ 5,000 Unfavorable
d. $48,000 Unfavorable
Explanation:
a Variable-overhead spending variance
Variable-overhead spending variance = Budgeted Variable overheads at actual hours worked - Actual variable overheads
= (33,400 × $ 12.00) - $ 427,000
= $400,800 - $ 427,000
= $26,200 Unfavorable
b. Variable-overhead efficiency variance
Variable-overhead efficiency variance = (Actual Output × Standard hour × Standard rate) - (Actual hours × Standard rate per hour)
= (8,000 × 4 × $ 12.00) - (33,400 × $ 12.00)
= $384,000 - $400,800
= $16,800 Unfavorable
c. Fixed-overhead budget variance
Fixed-overhead budget variance = Actual Fixed Overheads - Budgeted Fixed Overheads
= $ 149,000 - $ 144,000
= $ 5,000 Unfavorable
d. Fixed-overhead volume variance
Fixed-overhead volume variance = Fixed overheads at Budgeted Production - Budgeted Fixed Overheads
= ($ 144,000 / 12,000 × 8,000) - $ 144,000
= $96,000 - $144,000
= $48,000 Unfavorable