A company uses a standard absorption costing system. Last month budgeted production was 8,000 units and the standard fixed production overhead cost was $15 per unit. Actual production last month was 8,500 units and the actual fixed production overhead cost was $17 per unit.What was the total adverse fixed production overhead variance for last month?
A、$7,500
B、$16,000
C、$17,000
D、$24.500
A、$7,500
B、$16,000
C、$17,000
D、$24.500
【参考答案及解析】
$ 8,500 units should have cost (x $15) 127,500 but did cost (8,500 x $17) 144,500 17,000 (A)
$ 8,500 units should have cost (x $15) 127,500 but did cost (8,500 x $17) 144,500 17,000 (A)