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# Acri Corporation produces large commercial doors for warehouses and other facilities. In the most recent month, the company budgeted production of...

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44. Acri Corporation produces large commercial doors for warehouses and other facilities. In the most recent month, the company budgeted production of 6,900 doors. Actual production was 7,300 doors. According to standards, each door requires 5.6 machine-hours. The actual machine-hours for the month were 40,360 machine-hours. The standard supplies cost, and element of variable manufacturing overhead, is \$4.20 per machine-hour. The actual supplies cost for the month was \$168,251. The variable overhead efficiency variance for supplies cost is: A. \$3,445 U B. \$2,184 F C. \$2,184 U D. \$3,445 F B 34. Borden Enterprises uses standard costing. For the month of April, the company reported the following data: • Standard direct labor rate: \$10 per hour • Standard hours allowed for actual production: 8,000 hours • Actual direct labor rate: \$9.50 per hour • Labor efficiency variance: \$4,800 Favorable The labor rate variance for April is: A. \$3,760 U B. \$3,760 F C. \$2,850 F D. \$2,850 U B The Richie Company uses a standard costing system in which variable manufacturing overhead is assigned to production on the basis of the number of machine setups. Data for the month of October include the following:
• Variable manufacturing overhead cost incurred: \$42,750 • Total variable manufacturing overhead variance: \$5,430 favorable • Standard machine setups allowed for actual production: 2,920 setups • Actual machine setups incurred: 2,850 setups 142.The standard variable overhead rate per machine setup is: A. \$16.91 B. \$12.78 C. \$15.00 D. \$16.50 D 143.The variable overhead rate variance is: A. \$4,275 favorable B. \$4,275 unfavorable C. \$1,050 unfavorable D. \$1,050 favorable A The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August: • Actual cost of direct material purchased and used: \$65,560 • Material price variance: \$5,960 unfavorable • Total materials variance: \$22,360 unfavorable • Standard cost per pound of material: \$4 • Standard cost per direct labor-hour: \$5 • Actual direct labor-hours: 6,500 hours • Labor efficiency variance: \$3,500 favorable • Standard number of direct labor-hours per unit of Roff: 2 hours • Total labor variance: \$400 unfavorable 113.The total number of units of Roff produced during August was: A. 10,800 B. 14,400 C. 3,600 D. 6,500 C 114.The standard material allowed to produce one unit of Roff was:
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SOLUTION
44
Production
Machine Hours
Variable Cost
Standard Hours allowed per unit
Total Standard Hours
6900 Actual
7300
40360
\$168,251.00 5.6
40880
\$4.20 Variable...

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