Reference no: EM132730460
Questions -
Q1. Blossom Manufacturing produces gourmet blackberry preserves. Blossom based its current year budget on a production level of 540100 jars of preserves using ½ hour direct labor time for each jar (which includes hand-sorting and trimming the berries). Total budgeted variable overhead for the year was $1242100. During the year, Blossom used 280100 direct labor hours to produce 550100 jars of blackberry preserves. Actual variable overhead for the year was $1246100. What is Blossom's variable overhead spending variance?
a. $42360 favorable
b. $42360 unfavorable
c. $23230 favorable
d. $23230 unfavorable
Q2. Sunland Manufacturing produces gourmet blackberry preserves. Sunland based its current year budget on a production level of 541900 jars of preserves using ½ hour direct labor time for each jar (which includes hand-sorting and trimming the berries). Total budgeted variable overhead for the year was $1245800. During the year, Sunland used 281900 direct labor hours to produce 551800 jars of blackberry preserves. Actual variable overhead for the year was $1251700. What is Sunland's variable overhead efficiency variance?
a. $5900 unfavorable
b. $5900 favorable
c. $27600 favorable
d. $27600 unfavorable
Q3. Sandhill Manufacturing produces music boxes. This year's budget was based on the production of 5700 music boxes using a standard of 3 direct labor hours per music box and $4 variable overhead per direct labor hour. Sandhill incurred 10200 hours to produce 5650 music boxes. If actual variable overhead for the year is $33000, what is Sandhill's variable overhead spending variance?
a. $7600 favorable
B. $7600 unfavorable
c. $7800 favorable
d. $7800 unfavorable
Q4. Carla Vista Manufacturing produces the glass vases used by florists. Each vase requires 15 minutes of direct labor time for which glass blowers are budgeted at $30 per hour. During November, Carla Vista produced 10900 glass vases which required 3450 hours of direct labor. Carla Vista paid wages to the glass blowers of $75400 during November. What is Carla Vista's direct labor rate variance for November?
a. $21750 favorable
b. $28100 favorable
c. $28100 unfavorable
d. $21750 unfavorable
Q5. Carla Vista Company manufactures patio umbrellas. The direct labor standard for each umbrella is 1.25 direct labor hours at a standard rate of $12 per hour. During June, Carla Vista used 38400 direct labor hours to produce 32000 umbrellas. Carla Vista's direct labor payroll totaled $430400. What is Carla Vista's direct labor efficiency variance for November?
a. $19200 favorable
b. $30400 unfavorable
c. $19200 unfavorable
d. $30400 favorable