Mainstream Company produces DVD systems. The company sells each unit for €200.
The €200 selling price is also the budgeted selling price.
What is the total static budget variance for Mainstream Company?
1) €50,000 favourable
2) €50,000 unfavourable
3) €45,000 favourable
4) €45,000 unfavourable
You are provided with the following selected information for DEF Manufacturing:
Standard machine-hours allowed for actual production
Which of the following variances does DEF Manufacturing have?
1) An unfavourable volume variance
2) A favourable volume variance
3) No volume variance
4) A favourable variable overhead spending variance
The total traceable fixed and variable costs of the account billing activity centre are
€245,000. Cost behaviour analysis indicates that fixed costs are €75,000. Activity
analysis indicates that the cost driver for account billing activity is the number of
lines printed. The total lines printed is 2,500,000.
What would be the total flexible budget if the total lines printed increased to
XYZ Manufacturing produces and sells Bygones. In the production of Bygones, the
standard direct labour is 5 hours at €20.00 per hour. During February, 5,000 units
were produced using 26,000 hours at €21.00 per hour. What was the direct labour
1) €46,000 unfavourable