5220

管理會計問題（彈性預算與製造費用分析）38

38. Keppler Corporation applies manufacturing overheadto products on the basis of standard machine-hours. The company’s cost formulafor variable overhead cost is $4.90 per machine-hour. The actual variable overheadcost for the month was $25

160. The original budget for the month was based on5

000 machine--hours. The company actually worked 5

320 machine-hours duringthe month. The standard hours allowed for the actual output off the month totaled5

220 machine-hours. What was the variable overhead efficiency variance for themonth? A. $1

078 unfavorable B. $490 unfavorable C. $418 favorable D.$908 favorable
變動製造費用效率差異=SR*(AH-SH)=4.9*(5320-5220)=$490U

Keppler Corporation,overhead cost,The company,company,彈,month,original budget,C.,variance,duringthe

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5220
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