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The Platter Valley factory of Bybee Industries manufactures field boots. The cos

ID: 2471200 • Letter: T

Question

The Platter Valley factory of Bybee Industries manufactures field boots. The cost of each boot includes direct materials, direct labor, and manufacturing overhead. The firm traces all direct costs to products, and it assigns overhead based on direct labor hours.

   The company budgeted $10,710 variable overhead and 2,100 direct labor hours to manufacture 4,200 pairs of boots in March.

   The factory used 3,600 direct labor hours in March to manufacture 3,900 pairs of boots and spent $16,700 on variable overhead during the month.

   The actual fixed overhead incurred for the month was $97,400.

The Platter Valley factory of Bybee Industries manufactures field boots. The cost of each boot includes direct materials, direct labor, and manufacturing overhead. The firm traces all direct costs to products, and it assigns overhead based on direct labor hours.

   The company budgeted $10,710 variable overhead and 2,100 direct labor hours to manufacture 4,200 pairs of boots in March.

   The factory used 3,600 direct labor hours in March to manufacture 3,900 pairs of boots and spent $16,700 on variable overhead during the month.

Required: 1. Compute the flexible-budget variance, the spending variance, and the efficiency variance for variable overhead for March. Spending variance Efficiency variance Flexible-budget variance 2. Provide appropriate journal entries to record the variable overhead spending and efficiency variances. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) view transaction list view general journal Journal Entry Worksheet Record the variable overhead spending variance Transaction General Journal DebitCredit *Enter debits before credits done clear entry record entry

Explanation / Answer

Spending variance

= (AR – SR ) AH

= (16,700 – 5.1*3,600)

=1,660(F)

Efficiency variance

= (AH- SH ) SR

=(3600 – 1950) 5.1

=8,415(U)

Flexible budget variance = 6,775(U)

Journal entry

Variable factory overhead

$1,660

To Variable overhead spending variance

1,660

Variable overhead efficiency variance

$8,415

To Variable factory overhead

$8,415

Spending variance

= (AR – SR ) AH

= (16,700 – 5.1*3,600)

=1,660(F)

Efficiency variance

= (AH- SH ) SR

=(3600 – 1950) 5.1

=8,415(U)

Flexible budget variance = 6,775(U)

Journal entry

Variable factory overhead

$1,660

To Variable overhead spending variance

1,660

Variable overhead efficiency variance

$8,415

To Variable factory overhead

$8,415

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