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gates company collected the following data regarding production of one of its pr

ID: 2380839 • Letter: G

Question

gates company collected the following data regarding production of one of its products. compute the totall overhead variance the controllable overhead vairance and overhead volume variance

Direct laboe standard (2 h@15/h) 30.00 per finshed unit

actual direct labor hours 60800h

budget units 31000 unit

Actual finshed units produced 30.000

standard variable OH rate (2 h@14/h) 2800per finished unit

standard fixed OHrate (310000/62000h) 5 per hours *2h=10 per finshed hours

Actual cost of variable  overhead cost incurred 857600 unit

Actual cost of  fixedoverhead cost incurred 312000

Explanation / Answer

Total Overhead variance = ( 14*60000 -857600) + (5*60000-312000) = 29,600 Unfavorable



The overhead controllable variance =Variable overhead controllable variance + Fixed overhead controllable variance

= ( 14*60800 -857600) + (310000-312000)

= $ 8400 Unfavorable




The overhead volume variance.= Variable overhead volume variance + Fixed overhead volume variance


= (60000*14 - 60800*14) + (60000*5-310000)

= $ 21200 Unfavorable