ACCT 225 - Assignment 8-4

ACCT 225 - Assignment 8-4 - Problem 9-22A 1 Total rate...

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Problem 9-22A 1 Total rate $264,000/24,000 DLH= Variable rate $144,000/24,000 DLH= Fixed rate $120,000/24,000 DLH= 2 96 48 $216.00 3 a. 3,500 units × 8.0 DLHs per unit = 28,000 sta b. T Account Manufa Actual costs 292,800     4 Variable overhead variances Actual Hours of Input, at the Actual Rate (AH × AR) $168,800  Direct materials: 4.0 pounds at $8.00 per pound $ 32.00 Direct labor: 8.0 DLHs at $12.00 per DLH Variable overhead: 8.0 DLHs at $6.00 per DLH Fixed overhead: 8.0 DLHs at $5.00 per DLH 40.00 Standard cost per unit
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Fixed overhead variances Actual Fixed Overhead Co $124,000  The company’s overhead variances can be summarized as follows Variable overhead: $ 8,800 F 9,600 U Fixed overhead: Budget variance  4,000 U Volume variance  F Spending  variance  Efficiency  variance    20,000
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$15,200  5 The volume variance would have changed. I Overapplied  overhead—see part 
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$11.00 per DLH $6.00 per DLH $5.00 per DLH andard DLHs
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This note was uploaded on 05/02/2008 for the course ACCT 225 taught by Professor H during the Winter '08 term at Franklin.

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ACCT 225 - Assignment 8-4 - Problem 9-22A 1 Total rate...

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