A company manufactures a single product, and relevant data for December is as follows. Budget/standard Actual Production units 1,800 1,900 Labour hours 9,000 9,400 Fixed production overhead $36,000 $39,480 What are the fixed production overhead capacity and efficiency variances for December?
A、Capacity Efficiency $1,600 (F) $400 (F)
B、Capacity Efficiency $1,600 (A) $400 (A)
C、Capacity Efficiency $1,600 (A) $400 (F)
D、Capacity Efficiency $1,600 (F) $400 (A)
A、Capacity Efficiency $1,600 (F) $400 (F)
B、Capacity Efficiency $1,600 (A) $400 (A)
C、Capacity Efficiency $1,600 (A) $400 (F)
D、Capacity Efficiency $1,600 (F) $400 (A)
【参考答案及解析】
Capacity variance Budgeted hours of work 9,000 hours Actual hours of work 9,400 hours Capacity variance in hours 400 hours(F) x standard fixed overhead absorption rate per hour * X$4 Fixed production overhead capacity variance $1,600(F) * $36,000/9,000 = $4 per hour Efficiency variance 1,900 units of product should take (x 9,000/1,800 hrs) 9,500 hours but did take 9,400 hours Efficiency variance in hours 100 hours (F) x standard fixed overhead absorption rate per hour * x $4 Fixed production overhead efficiency variance in $ $400 (F) * $36,000/9,000 = $4 per hour
Capacity variance Budgeted hours of work 9,000 hours Actual hours of work 9,400 hours Capacity variance in hours 400 hours(F) x standard fixed overhead absorption rate per hour * X$4 Fixed production overhead capacity variance $1,600(F) * $36,000/9,000 = $4 per hour Efficiency variance 1,900 units of product should take (x 9,000/1,800 hrs) 9,500 hours but did take 9,400 hours Efficiency variance in hours 100 hours (F) x standard fixed overhead absorption rate per hour * x $4 Fixed production overhead efficiency variance in $ $400 (F) * $36,000/9,000 = $4 per hour