112. Correct answer b. Harper’s total overhead spending variance is $115,000 favorable
calculated as follows.
Variable overhead = Actual total overhead – Fixed overhead
= $1,600,000 - $1,500,000
= $100,000
Spending variance = (Input x Standard rate) – Actual variable overhead
= (430,000 x $.50) - $100,000
= $115,000 F
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