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Quality Brand products uses standard costing to manage their direct costs and th

ID: 2343585 • Letter: Q

Question

Quality Brand products uses standard costing to manage their direct costs and their overhead costs. Overhead costs are allocated bases on direct labor hours. In the first quarter, Quality brand had an unfavorable price variance for thier variable overhead costs. Which of the follwoing scenarios would be a reasonable explanation for that variance?

the actual costs were lower than budgeted

the actual costs were higher than budgeted

the actual number of direct labor hours was higher than budgeted

the actual number of direct labor hours was lower than budgeted

Explanation / Answer

Solution:

the actual number of direct labor hours was higher than budgeted