Factory Overhead Controllable Variance
Bellingham Company produced 6,400 units of product that required
3.5 standard hours per unit. The standard variable overhead cost
per unit is $5.80 per hour. The actual variable factory overhead
was $135,250. Determine the variable factory overhead controllable
variance. Enter a favorable variance as a negative number using a
minus sign and an unfavorable variance as a positive number.
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Factory Overhead Volume Variance
Dvorak Company produced 2,400 units of product that required 4
standard hours per unit. The standard fixed overhead cost per unit
is $2.35 per hour at 8,700 hours, which is 100% of normal capacity.
Determine the fixed factory overhead volume variance. Enter a
favorable variance as a negative number using a minus sign and an
unfavorable variance as a positive number.
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