94. Correct answer b. The standard variable overhead rate per direct labor hour is $4.00
calculated as follows.
Standard hours/unit = 10,000 hours ÷ 5,000 units
= 2 hours/unit
Standard hours for output = 4,500 units x 2 hours
= 9,000 hours
VOH efficiency variance: (9,000 – 9,600) x R = -$2,400
-600R = -$2,400
R = $4.00
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