Question: standard actual Variable overhead rate $3.35 Fixed overhead rate $1.80 Hours 18,900 17,955 * Fixed overhead $46,000 Actual variable overhead $67,430 Total factory overhead $101,450
standard actual
| Variable overhead rate | $3.35 | |
|---|---|---|
| Fixed overhead rate | $1.80 | |
| Hours | 18,900 | 17,955* |
| Fixed overhead | $46,000 | |
| Actual variable overhead | $67,430 | |
| Total factory overhead | $101,450 |
*Actual hours are equal to standard hours for units produced.
The total factory overhead cost variance is
a.$8,981.75 unfavorable
b.$8,981.75 favorable
c.$4,866.75 favorable
d.$4,866.75 unfavorable
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