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The following information is for the third quarter of this year:
Planned
Actual
Production
92,000 units
87,000 units
Direct labor hours
506,800 DL hrs
380,000 DL hrs
Fixed manufacturing overhead
$205,000
$182,400
Variable manufacturing overhead
$910,000
$841,500
Standard direct labor hour per unit
5.5
Calculate the following three overhead variances.
a. Overhead volume variance
b. Overhead efficiency variance
c. Overhead spending variance
On December 31, 2010, the stockholders' equity section of Arndt, Inc., was as follows: Common stock, par value $10; authorized 30,000 shares; issued and outstanding 9,000 shares $
Q. Determine Annual effective cost? (i) Payables policy One month cost of taking extended trade credit = 1.5/98.5 = 1.52% Annual effective cost = 1.015212-1 = 19.8%
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