Respuesta :
Answer:
-$32,200 favorable
Explanation:
budgeted machine hours per lamp = 0.4
standard overhead rate = $1.80 per machine hour
total output = 23,000 units
total machine hours = 161,000
actual overhead = $257,600
Overhead rate variance = (actual variable overhead rate - standard overhead rate) x actual hours worked
- actual variable overhead rate = $257,600 / 161,000 machine hours = $1.60 per machine hour
- standard overhead rate = $1.80
- actual machine hours = 161,000 hours
Overhead rate variance = ($1.60 - $1.80) x 161,000 machine hours = -$32,200 favorable
Answer:
$2.90
Explanation:
Budget:
No of machine hours = 23,000 lamps × 0.4 machine hours per lamp = 9,200 machine hours
Overhead cost of lamps produced = $1.80 × 23,000 lamps = $41,400
Therefore, budgeted rate = $41,400/9,200 = $4.50 per lamp
Actual:
Total no of machine hours used = 161,000 machine hours
Total cost of actual overhead incurred = $257,600
Therefore, actual overhead rate = $257,600/161,000 = $1.60
Variance:
Variable manufacturing overhead rate variance last year = $4.50 · $1.60 = $2.90