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The following standards for variable manufacturing overhead have been establishe

ID: 2432673 • Letter: T

Question

The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output -------- 5.0 hours

Standard variable overhead rate --------- $13.45 per hour

The following data pertain to operations for the last month:

Actual hours ------------------------------------------------ 3,300 hours

Actual total variable manufacturing overhead cost --- $45,375

Actual output ----------------------------------------------- 800 units

What is the variable overhead spending variance for the month?

$1,200F

$9,625F

$8,425F

$990U

a.

$1,200F

b.

$9,625F

c.

$8,425F

d.

$990U

Explanation / Answer

#NAME? Variable overhead spending variance (Actual rate - standard rate)*actual hours (45,375   - 13.45*3300) 990 U answer answer) option D