CMA (US) - Part 1 - Performance Measurement -MCQs - Harper Company

Описание к видео CMA (US) - Part 1 - Performance Measurement -MCQs - Harper Company

Harper Company’s performance report indicated the following information for the past month.
Actual total overhead $1,600,000
Budgeted fixed overhead 1,500,000
Applied fixed overhead at $3 per labor hour 1,200,000
Applied variable overhead at $.50 per labor hour 200,000
Actual labor hours 430,000
Harper’s total overhead spending variance for the month was
a. $100,000 favorable.
b. $115,000 favorable.
c. $185,000 unfavorable.
d $200,000 unfavorable.

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