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Company A B C Full-capacity machine-hours 30,000 19,000 20,000 Budgeted machine-

ID: 2415243 • Letter: C

Question

Company

  A

  B

  C

  Full-capacity machine-hours

30,000  

19,000  

20,000  

  Budgeted machine-hours*

29,000  

18,000

20,000  

  Actual machine-hours

29,000  

18,800  

19,000  

  Standard machine-hours allowed for actual production

29,200  

17,500  

20,000

*Denominator activity for computing the predetermined overhead rate.

  

For each company, state whether the volume variance would be favorable or unfavorable. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.))

Selected operating information on three different companies for a recent year is given below:

Explanation / Answer

Company A Company B Company C Actual machine-hours 29,000   18,800   19,000     Standard machine-hours allowed for actual production 29,200   17,500   20000 variance 200 -1300 1000 F U F

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