The following data is given for the Bahia Company:

Budgeted production 1,000 units

Actual production 980 units
Materials:
Standard price per pound $2.00
Standard pounds per completed unit 12
Actual pounds purchased and used in production 11,800
Actual price paid for materials $23,000
Labor:
Standard hourly labor rate $14 per hour
Standard hours allowed per completed unit 4.5
Actual labor hours worked 4,560
Actual total labor costs $62,928
Overhead:
Actual and budgeted fixed overhead $27,000
Standard variable overhead rate $3.50 per standard direct labor hour
Actual variable overhead costs $15,500
Overhead is applied on standard labor hours.
The factory overhead controllable variance is:
A. $65U
B. $65F
C. $540U
D. $540F

The following data is given for the Bahia Company:

Budgeted production (at 100% production capacity) 1,000 units
Actual production 980 units
Materials:
Standard price per pound $2.00
Standard pounds per completed unit 12
Actual pounds purchased and used in production 11,800
Actual price paid for materials $23,000
Labor:
Standard hourly labor rate $14 per hour
Standard hours allowed per completed unit 4.5
Actual labor hours worked 4,560
Actual total labor costs $62,928
Overhead:
Actual and budgeted fixed overhead $27,000
Standard variable overhead rate $3.50 per standard labor hour
Actual variable overhead costs $15,500
Overhead is applied on standard labor hours.
The factory overhead volume variance is:
A. $65U
B. $65F
C. $540U
D. $540F

The following data is given for the Zoyza Company:

Budgeted production (at 100% production capacity) 26,000 units
Actual production 27,500 units
Materials:
Standard price per ounce $6.50
Standard ounces per completed unit 8
Actual ounces purchased and used in production 228,000
Actual price paid for materials $1,504,800
Labor:
Standard hourly labor rate $22 per hour
Standard hours allowed per completed unit 6.6
Actual labor hours worked 183,000
Actual total labor costs $4,020,000
Overhead:
Actual and budgeted fixed overhead $1,029,600
Standard variable overhead rate $24.50 per standard labor hour
Actual variable overhead costs $4,520,000
Overhead is applied on standard labor hours.
The factory overhead controllable variance is:
A. $73,250F
B. $73,250U
C. $59,400F
D. $59,400U

The following data is given for the Zoyza Company:

Budgeted production (at 100% production capacity) 26,000 units
Actual production 27,500 units
Materials:
Standard price per ounce $6.50
Standard ounces per completed unit 8
Actual ounces purchased and used in production 228,000
Actual price paid for materials $1,504,800
Labor:
Standard hourly labor rate $22 per hour
Standard hours allowed per completed unit 6.6
Actual labor hours worked 183,000
Actual total labor costs $4,020,000
Overhead:
Actual and budgeted fixed overhead $1,029,600
Standard variable overhead rate $24.50 per standard labor hour
Actual variable overhead costs $4,520,000
Overhead is applied on standard labor hours.
The factory overhead volume variance is:
A. $73,250U
B. $73,250F
C. $59,400F
D. $59,400U

The St. Augustine Corporation originally budgeted for $360,000 of fixed overhead at 100%
production
capacity. Production was budgeted to be 12,000 units. The standard hours for production were 5
hours per unit.
The variable overhead rate was $3 per hour. Actual fixed overhead was $360,000 and actual
variable overhead
was $170,000. Actual production was 11,700 units.
Compute the factory overhead controllable variance.
A. $9,000F
B. $9,000U
C. $5,500F
D. $5,500U
The St. Augustine Corporation originally budgeted for $360,000 of fixed overhead at 100%
production
capacity. Production was budgeted to be 12,000 units. The standard hours for production were 5
hours per unit.
The variable overhead rate was $3 per hour. Actual fixed overhead was $360,000 and actual
variable overhead
was $170,000. Actual production was 11,700 units.
Compute the factory overhead volume variance.
A. $9,000F
B. $9,000U
C. $5,500F
D. $5,500U

Standard Actual
Variable OH Rate $3.35
Fixed OH Rate $1.80
Hours 18,900 17,955
Fixed Overhead $46,000
Actual Variable Overhead $67,430
Total Factory Overhead $101,450
Calculate the total factory overhead cost variance using the above information:
A. $4,866.75 Unfavorable
B. $4,866.75 Favorable
C. $8,981.75 Favorable
D. $8,981.75 Unfavorable

Standard Actual
Variable OH Rate $3.35
Fixed OH Rate $1.80
Hours 18,900 17,955
Fixed Overhead $46,000
Actual Variable Overhead $67,430
Total Factory Overhead $101,450
Calculate the fixed factory overhead volume variance using the above information:
A. $1,701 Favorable
B. $4,866.75 Unfavorable
C. $1,701 Unfavorable
D. $4,866.75 Favorable

Standard Actual
Variable OH Rate $3.35
Fixed OH Rate $1.80
Hours 18,900 17,955
Fixed Overhead $46,000
Actual Variable Overhead $67,430
Total Factory Overhead $101,450
Calculate the variable factory overhead controllable variance using the above information:
A. $8,981.75 Favorable
B. $7,280.75 Unfavorable
C. $8,981.75 Unfavorable
D. $7,280.75 Favorable