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ludmilkaskok [199]
3 years ago
10

A manufacturer has an estimated practical capacity of 90,000 machine hours, and each unit requires two machine hours. The follow

ing data apply to a recent accounting period: Actual variable overhead$ 240,000 Actual fixed overhead$ 442,000 Actual machine hours worked 88,000 Actual finished units produced 42,000 Budgeted variable overhead at 90,000 machine hours$ 200,000 Budgeted fixed overhead$ 450,000 Of the following factors, the manufacturer's production volume variance is most likely to have been caused by: A. A wage hike granted to a production supervisor. B. A newly imposed initiative to reduce finished goods inventory levels. C. Acceptance of an unexpected sales order. D. Temporary employment of workers with lower skill levels than originally anticipated.
Business
1 answer:
nata0808 [166]3 years ago
5 0

Answer:

Of the following factors, the manufacturer's production volume variance is most likely to have been caused by:

D. Temporary employment of workers with lower skill levels than originally anticipated.

Explanation:

a) Data and Calculations:

Estimated practical capacity = 90,000 machine hours

Machine hours per unit = 2

Estimated production units based on capacity = 45,000 (90,000/2)

                                                   Budgeted          Actual

Variable overhead =                 $200,000      $240,000

Actual fixed overhead =           $450,000      $442,000

Machine hours                             90,000           88,000

Units produced                            45,000           42,000

Estimated units to be produced based on standard machine hour

= 44,000 units (88,000/2)

Variance between standard units to be produced and actual = 2,000 (44,000 - 42,000) Unfavorable

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We live in a society which contains many kinds of people living around us. May times we all differ from each other. There are people are people around us from different backgrounds, race, caste, creed etc. With these different people, there are some people who are being oppressed for a long time in our society. These people are the victim of oppression. Due to this oppression and inequality, we have made a generalization that some people are victims and some are an oppressor. But this idea is somewhat flawed. For example, white skin women fight for the right to equality of women but little did they understand that white skin people have been oppressing black people for ages.

We live in a world where a group of people says about the oppression which they have faced at maximum. They talk about extreme oppression case of the people. People should know that these cases and concepts of oppression are full of contradictions and errors. In this world, If we look closely, we will come to know that there are only a few people who are pure victims of this oppression , otherwise, we all have oppressed other people at one point or another.

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