25 beta company has a standard fixed cost of p10 per

25. Beta Company has a standard fixed cost of P10 per unit using a normal capacity of
9,000 units. An unfavorable volume variance of P12,000 resulted. What was the
volume produced?
a. 7,800 b. 9,000 c. 10,200 d. 9,800
26. Gamma Corporation has total budgeted fixed costs of P75,000. Actual production was
8,000 units normal capacity is 7,500 units. What was the volume variance?
27. Eastern Co. has total budgeted fixed costs of P75,000. Actual production of 19,500
units resulted in a P3,000 favorable volume variance. What normal capacity was used
to determine the fixed overhead rate?
28. JDS Company has standard fixed cost of P6 per unit. At an actual production of 8,000
units a favorable volume variance of P12,000 resulted. What were total budgeted fixed
costs?
29. ETA Corporation has total budgeted fixed costs of P32,000. Actual production was
7,500 units normal capacity is 8,000 units. What was the volume variance?
a. P2,000 favorable c. P2,133 unfavorable
b. P2,133 favorable d. P2,000 unfavorable
30. Coomber Industries manufactures a single product using standard costing. Variable
production costs are P12 and fixed production costs are P 125,000. Coomber uses a
normal activity of 11,500 units to set its standard costs. Coomber began the year with
1,000 units in inventory, produced 11,000 units, and sold 11,500 units. Ending
inventory under variable costing would be
31. Coomber Industries manufactures a single product using standard costing. Variable
production costs are P12 and fixed production costs are P125,000. Coomber uses a
normal activity of 12,500 units to set its standard costs. Coomber began the year with
1,000 units in inventory, produced 11,000 units, and sold 11,500 units. Ending
inventory under absorption costing would be
32. Sigma Company has a standard fixed cost of P8 per unit using a normal capacity of
9,000 units. A favorable volume variance of P8,000 resulted . What was the volume
produced?
33. Western Co. has total budgeted fixed costs ofP36,000. Actual production of 5,500
units resulted in a P3,000 unfavorable volume variance. What normal capacity was
used to determine the fixed overhead rate?
a. 5,500 b. 6,000 c. 8,500 d. 7,500
34. Coomber Industries manufactures a single product using standard costing. Variable
production costs are P12 and fixed production costs are P125,000. Coomber uses a
normal activity of 12,500 units to set its standard costs. Coomber began the year with

1,000 units in inventory, produced 11,000 units, and sold 11,500 units. The standard
cost of goods sold under absorption costing would be
35. An unfavorable volume variance means that