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1、CHAPTER8QUIZ1.Whichofthefollowingpertainsprimarilytotheplanningoffixedoverheadcosts?a.Astandardrateperoutputunitisdeveloped.b.Onlyessentialactivitiesaretobeundertaken.c.Activitiesaretobeundertakeninthemostefficientmethod.d.Keydecisionsaremadeatthestartoftheb
2、udgetperioddeterminingthelevelofcosts.2.Inselectingacostallocationbaseforvariableoverhead,whatcriteriaforthebaseispreferred?a.Easeofacquiringreliableinformationforaccurateallocationsb.Acause-and-effectrelationshipbetweenthecostandtheactivitylevelc.Asinglebas
3、ethatwillsimplifytheallocationprocessd.OnethathasbeenusedinthepastThefollowingdataapplytoquestions3–9.SebastianCompany,whichmanufactureselectricalswitches,usesastandardcostsystemandcarriesallinventoriesatstandard.Thestandardmanufacturingoverheadcostsperswitc
4、harebasedondirectlaborhoursandareshownbelow:Variableoverhead(5hours@$12perdirectmanufacturinglaborhour)$60Fixedoverhead(5hours@$15*perdirectmanufacturinglaborhour)75Totaloverheadperswitch$135*Basedoncapacityof200,000directmanufacturinglaborhourspermonth.Thef
5、ollowinginformationisavailableforthemonthofDecember:·46,000switcheswereproducedalthough40,000switcheswerescheduledtobeproduced.·225,000directmanufacturinglaborhourswereworkedatatotalcostof$5,625,000.·Variablemanufacturingoverheadcostswere$2,750,000.·Fixedman
6、ufacturingoverheadcostswere$3,050,000.3.[CMAAdapted]ThevariableoverheadspendingvarianceforDecemberwasa.$50,000U.b.$350,000U.c.$10,000F.d.$60,000F.4.[CMAAdapted]ThevariablemanufacturingoverheadefficiencyvarianceforDecemberwasa.$50,000U.b.$350,000U.c.$10,000F.
7、d.$60,000F.113©2009PearsonEducation,Inc.PublishingasPrenticeHall1.Thetotalvariablemanufacturingoverheadvariancewasa.$10.000F.b.$10,000U.c.$110,000U.d.$110,000F.2.[CMAAdapted]ThefixedmanufacturingoverheadspendingvarianceforDecemberwasa.$450,000F.b.$400,000F.c
8、.$50,000U.d.$775,000F.3.ThefixedoverheadproductionvolumevarianceforDecemberwasa.$450,000F.b.$400,000F.c.$50,000U.d.$775,000F.4.WhatamountshouldbecreditedtotheAllocatedManufacturingOverheadContro
