ACCOUNTING
Multiple Choice
Kellar Corporation manufactured 1,500 chairs during June. The following variable overhead data pertain to June.
Budgeted variable overhead cost per unit $ 12.00
Actual variable manufacturing overhead cost $16,800
Flexible-budget amount for variable manufacturing overhead $18,000
Variable manufacturing overhead efficiency variance $360 unfavorable
What is the variable overhead spending variance?
a. $840 unfavorable
b. $1,200 favorable
c. $1,200 unfavorable
d. $1,560 favorable
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