Answer:
Standard fixed overhead rate
= Budgeted fixed overhead cost
Budgeted direct labour hours
= $45,000
15,000 hours
= $3 per direct labour hour
Fixed overhead volume variance
= (Standard hours - Budgeted hours) x Standard fixed overhead rate
= (12,000 hours - 15,000 hours) x $3
= $9,000(U)
The correct answer is B
Explanation:
In this case, we need to calculate standard fixed overhead rate, which is budgeted fixed overhead cost divided by budgeted direct labour hours. Then, we will calculate fixed overhead volume variance, which is the difference between standard hours and budgeted hours multiplied by standard fixed overhead rate.
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A penny
But the most worthless thing in the world is love.
You love them and they snap you like a twig
If marginal cost <em>exceeds </em>average variable cost but is less than average total cost, then as <em>output increases</em> average total cost
The Average Variable Cost:
<h3>What is Marginal Cost?</h3>
This refers to the total production cost change which is associated with the production of one unit of utility.
With this in mind, we can see that if the marginal cost <em>exceeds </em>average variable cost but is less than average total cost, then as <em>output increases</em> average total cost would decrease and the average variable cost would increase.
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Guaranteeing future dividends is considered to be an unfair or deceptive act known as misrepresentation.
Misrepresentation is a false or misleading statement of fact made by one party to another party during a negotiation that misleads the other party into entering into a contract.
Misrepresentation means making a false or misleading statement or any other misleading statement with the intent to mislead. It's a serious omission. Misrepresentation is one component of common law fraud and one source of fraud, including: B. Securities Fraud.
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