問題來源：
140. A manufacturing company operates a standard absorption costing system. Last month 25,000 production hours were budgeted and the budgeted fixed production overhead cost was $125,000.
Last month the actual hours worked were 24,000 and the standard hours for actual production were 27,000.
What was the fixed production overhead capacity variance for last month?
A. $5,000 Adverse
B. $5,000 Favourable
C. $10,000 Adverse
D. $10,000 Favourable
Correct answer: A
李老師
2023-10-24 10:30:43 957人瀏覽
fixed production overhead volume efficiency variance
= Actual hours at standard rate/hr - Standard hrs for actual output at standard rate/hr
= 9400hours*($36000/9000) - 1900*(9000/1800)*($36000/9000) = -400
被減數(shù)是用實際工時9400乘以標準的每小時費用率($36000/9000)
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