21) Actual overhead is $700,000, while budgeted overhead is $598,000. What is the fixed overhead static-budget variance if 250,000 units are produced and 225,000 are budgeted?

A) $80,000 favourable

B) $100,000 unfavourable

C) $100,000 favourable

D) $102,000 unfavourable

E) $102,000 favourable

22) In flexible budgets, costs that remain the same regardless of the output levels within the relevant range are

A) allocated costs.

B) budgeted costs.

C) fixed costs.

D) variable costs.

E) estimated costs.

23) Davis Company produced 20,000 cases of beer. Machinery usage is 1.5 hours per case. Budget outputs are 22,000 cases. What are the required static budget machine hour inputs and flexible budget machine hour inputs, respectively?

A) 30,000 Machine hours, 33,000 Machine hours

B) 33,000 Machine hours, 30,000 Machine hours

C) 39,000 Machine hours, 34,000 Machine hours

D) 34,000 Machine hours, 39,000 Machine hours

E) 39,000 Machine hours, 33,000 Machine hours

24) Regal Company uses a single cost pool for fixed manufacturing overhead. The amount for June 2012 was budgeted at $500,000; however, the actual amount was $700,000. Actual production for June was 12,500 units, and actual machine hours were 10,000. Budgeted production included 17,750 units and 12,375 machine hours.

What is the budgeted fixed overhead rate per output unit?

A) $28.17 per unit

B) $39.44 per unit

C) $40.40 per unit

D) $56.56 per unit

E) $65.17 per unit

25) Regal Company uses a single cost pool for fixed manufacturing overhead. The amount for June 2012 was budgeted at $500,000; however, the actual amount was $700,000. Actual production for June was 12,500 units, and actual machine hours were 10,000. Budgeted production included 17,750 units and 12,375 machine hours.

What is the budgeted fixed overhead rate per machine hour?

A) $28.17 per machine hour

B) $39.44 per machine hour

C) $40.40 per machine hour

D) $56.56 per machine hour

E) $65.17 per machine hour

26) Which of the following statements is true?

A) The fixed manufacturing sales-volume variance is rarely zero.

B) The difference between the allocated and the budgeted overhead is the production-volume variance.

C) The production-volume variance arises for both fixed and variable costs.

D) The fixed manufacturing overhead sales-volume variance can be written-off to cost of goods sold.

E) The production-volume variance arises only for variable costs.

27) Leek Company predicted that the fixed overhead would be $200,000 in April 20X1. Production amounted to 60,000 actual and 50,000 budgeted decks of cards. Each deck takes approximately 0.20 machine hours to produce. The actual overhead costs per machine hour are $25. What is the production-volume overhead variance?

A) $40,000 unfavourable

B) $40,000 favourable

C) $150,000 unfavourable

D) $150,000 favourable

E) $0

28) Budgeted output for DuCane Small Engines Inc. was 20,000 engines during February 2012. Budgeted fixed overhead per output unit was $2.50, and 30,000 engines were actually produced. Actual fixed overhead was allocated at $3.00 per engine. What is the production-volume overhead variance?

A) $33,500 favourable

B) $25,000 unfavourable

C) $30,000 favourable

D) $30,000 unfavourable

E) $25,000 favourable

29) In variance analysis, fixed manufacturing overhead will have

A) an efficiency variance.

B) a flexible-budget variance.

C) a rate variance.

D) a static-budget variance.

E) no variance, because it is fixed.

30) The difference between budgeted fixed manufacturing overhead and the fixed manufacturing overhead allocated to actual output units achieved is called

A) an efficiency variance.

B) a flexible-budget variance.

C) a manufacturing overhead flexible-budget variance.

D) a production-volume overhead variance.

E) an unallocated variable cost.

21) Actual overhead is $700,000, while budgeted overhead is $598,000. What is the fixed overhead static-budget variance if 250,000 units are produced and 225,000 are budgeted?

A) $80,000 favourable

B) $100,000 unfavourable

C) $100,000 favourable

D) $102,000 unfavourable

E) $102,000 favourable

22) In flexible budgets, costs that remain the same regardless of the output levels within the relevant range are

A) allocated costs.

B) budgeted costs.

C) fixed costs.

D) variable costs.

E) estimated costs.

23) Davis Company produced 20,000 cases of beer. Machinery usage is 1.5 hours per case. Budget outputs are 22,000 cases. What are the required static budget machine hour inputs and flexible budget machine hour inputs, respectively?

A) 30,000 Machine hours, 33,000 Machine hours

B) 33,000 Machine hours, 30,000 Machine hours

C) 39,000 Machine hours, 34,000 Machine hours

D) 34,000 Machine hours, 39,000 Machine hours

E) 39,000 Machine hours, 33,000 Machine hours

24) Regal Company uses a single cost pool for fixed manufacturing overhead. The amount for June 2012 was budgeted at $500,000; however, the actual amount was $700,000. Actual production for June was 12,500 units, and actual machine hours were 10,000. Budgeted production included 17,750 units and 12,375 machine hours.

What is the budgeted fixed overhead rate per output unit?

A) $28.17 per unit

B) $39.44 per unit

C) $40.40 per unit

D) $56.56 per unit

E) $65.17 per unit

25) Regal Company uses a single cost pool for fixed manufacturing overhead. The amount for June 2012 was budgeted at $500,000; however, the actual amount was $700,000. Actual production for June was 12,500 units, and actual machine hours were 10,000. Budgeted production included 17,750 units and 12,375 machine hours.

What is the budgeted fixed overhead rate per machine hour?

A) $28.17 per machine hour

B) $39.44 per machine hour

C) $40.40 per machine hour

D) $56.56 per machine hour

E) $65.17 per machine hour

26) Which of the following statements is true?

A) The fixed manufacturing sales-volume variance is rarely zero.

B) The difference between the allocated and the budgeted overhead is the production-volume variance.

C) The production-volume variance arises for both fixed and variable costs.

D) The fixed manufacturing overhead sales-volume variance can be written-off to cost of goods sold.

E) The production-volume variance arises only for variable costs.

27) Leek Company predicted that the fixed overhead would be $200,000 in April 20X1. Production amounted to 60,000 actual and 50,000 budgeted decks of cards. Each deck takes approximately 0.20 machine hours to produce. The actual overhead costs per machine hour are $25. What is the production-volume overhead variance?

A) $40,000 unfavourable

B) $40,000 favourable

C) $150,000 unfavourable

D) $150,000 favourable

E) $0

28) Budgeted output for DuCane Small Engines Inc. was 20,000 engines during February 2012. Budgeted fixed overhead per output unit was $2.50, and 30,000 engines were actually produced. Actual fixed overhead was allocated at $3.00 per engine. What is the production-volume overhead variance?

A) $33,500 favourable

B) $25,000 unfavourable

C) $30,000 favourable

D) $30,000 unfavourable

E) $25,000 favourable

29) In variance analysis, fixed manufacturing overhead will have

A) an efficiency variance.

B) a flexible-budget variance.

C) a rate variance.

D) a static-budget variance.

E) no variance, because it is fixed.

30) The difference between budgeted fixed manufacturing overhead and the fixed manufacturing overhead allocated to actual output units achieved is called

A) an efficiency variance.

B) a flexible-budget variance.

C) a manufacturing overhead flexible-budget variance.

D) a production-volume overhead variance.

E) an unallocated variable cost.

21) Actual overhead is $700,000, while budgeted overhead is $598,000. What is the fixed overhead static-budget variance if 250,000 units are produced and 225,000 are budgeted?

A) $80,000 favourable

B) $100,000 unfavourable

C) $100,000 favourable

D) $102,000 unfavourable

E) $102,000 favourable

22) In flexible budgets, costs that remain the same regardless of the output levels within the relevant range are

A) allocated costs.

B) budgeted costs.

C) fixed costs.

D) variable costs.

E) estimated costs.

23) Davis Company produced 20,000 cases of beer. Machinery usage is 1.5 hours per case. Budget outputs are 22,000 cases. What are the required static budget machine hour inputs and flexible budget machine hour inputs, respectively?

A) 30,000 Machine hours, 33,000 Machine hours

B) 33,000 Machine hours, 30,000 Machine hours

C) 39,000 Machine hours, 34,000 Machine hours

D) 34,000 Machine hours, 39,000 Machine hours

E) 39,000 Machine hours, 33,000 Machine hours

24) Regal Company uses a single cost pool for fixed manufacturing overhead. The amount for June 2012 was budgeted at $500,000; however, the actual amount was $700,000. Actual production for June was 12,500 units, and actual machine hours were 10,000. Budgeted production included 17,750 units and 12,375 machine hours.

What is the budgeted fixed overhead rate per output unit?

A) $28.17 per unit

B) $39.44 per unit

C) $40.40 per unit

D) $56.56 per unit

E) $65.17 per unit

25) Regal Company uses a single cost pool for fixed manufacturing overhead. The amount for June 2012 was budgeted at $500,000; however, the actual amount was $700,000. Actual production for June was 12,500 units, and actual machine hours were 10,000. Budgeted production included 17,750 units and 12,375 machine hours.

What is the budgeted fixed overhead rate per machine hour?

A) $28.17 per machine hour

B) $39.44 per machine hour

C) $40.40 per machine hour

D) $56.56 per machine hour

E) $65.17 per machine hour

26) Which of the following statements is true?

A) The fixed manufacturing sales-volume variance is rarely zero.

B) The difference between the allocated and the budgeted overhead is the production-volume variance.

C) The production-volume variance arises for both fixed and variable costs.

D) The fixed manufacturing overhead sales-volume variance can be written-off to cost of goods sold.

E) The production-volume variance arises only for variable costs.

27) Leek Company predicted that the fixed overhead would be $200,000 in April 20X1. Production amounted to 60,000 actual and 50,000 budgeted decks of cards. Each deck takes approximately 0.20 machine hours to produce. The actual overhead costs per machine hour are $25. What is the production-volume overhead variance?

A) $40,000 unfavourable

B) $40,000 favourable

C) $150,000 unfavourable

D) $150,000 favourable

E) $0

28) Budgeted output for DuCane Small Engines Inc. was 20,000 engines during February 2012. Budgeted fixed overhead per output unit was $2.50, and 30,000 engines were actually produced. Actual fixed overhead was allocated at $3.00 per engine. What is the production-volume overhead variance?

A) $33,500 favourable

B) $25,000 unfavourable

C) $30,000 favourable

D) $30,000 unfavourable

E) $25,000 favourable

29) In variance analysis, fixed manufacturing overhead will have

A) an efficiency variance.

B) a flexible-budget variance.

C) a rate variance.

D) a static-budget variance.

E) no variance, because it is fixed.

30) The difference between budgeted fixed manufacturing overhead and the fixed manufacturing overhead allocated to actual output units achieved is called

A) an efficiency variance.

B) a flexible-budget variance.

C) a manufacturing overhead flexible-budget variance.

D) a production-volume overhead variance.

E) an unallocated variable cost.

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