Answer:
Instructions are listed below
Explanation:
Giving the following information:
The predetermined overhead rate based on direct labor cost. The information used in setting this rate includes estimates that the company will incur $754,000 of overhead costs and $580,000 of direct labor cost.
Estimated manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
Estimated manufacturing overhead rate= 754000/580000= $1.3 per direct labor dolar
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
Answer:
Vulnerability analysis
Explanation:
Since the organization has hired a security consultant to help them reduce their risk from future attacks, What the consultant would use to identify potential attackers is vulnerability analysis.
Vulnerability Analysis is a vulnerability assessment which entails an in-depth analysis of the building functions, systems, and site characteristics to identify: 1. Weaknesses in the system and
2. Determine mitigation or corrective actions that can be designed and implemented to eradicate vulnerability or reduce the vulnerabilities.
Answer:
a) $12,500 unfavorable
b) 0
Explanation:
variable factory overhead controllable variance = actual variable overhead expense - (standard variable overhead per unit x standard number of units)
actual variable overhead expense = $725,000
standard variable overhead per unit = $712,500 / 60,000 = $11.875
standard number of units = 60,000
variable factory overhead controllable variance = $725,000 - $712,500 = $12,500 unfavorable
Controllable factory overhead is not related to any changes in the actual volume or quantity produced.
Fixed factory overhead volume variance = actual fixed overhead - standard fixed overhead = $262,500 - $262,500 = 0
Fixed overhead was exactly the same as the standard or budgeted overhead.
