Variable-overhead efficiency variance-actual hours of input


Question: You have been asked to prepare an analysis of the overhead costs in the order processing department of a mail order company like Lillian Vernon Corporation. As an initial step, you prepare a summary of some events that bear on overhead for the most recent period. the variable overhead flexible-budget variance was $5000 unfavorable. The standard variable-overhead price per order was $.06. The rate of ten orders per hour is regarded as standard productivity per clerk. The total overhead incurred was $203,200, of which $135,500 was fixed. There were no variances for fixed overhead. The variable overhead spending variance was $2,500 favorable.

Find the following:

1) Variable-overhead efficiency variance

2) Actual hours of input

3) Standard hours allowed for output achieved

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Accounting Basics: Variable-overhead efficiency variance-actual hours of input
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