Exam 11: Standard Costs and Operating Performance Measures

Keppler Corporation applies manufacturing overhead to products on the basis of standard machine-hours. The company's cost formula for variable overhead cost is $4.90 per machine-hour. The actual variable overhead cost for the month was $25,160. The original budget for the month was based on 5,000 machine-hours. The company actually worked 5,320 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 5,220 machine-hours. What was the variable overhead efficiency variance for the month?

Dolney Corporation has provided the following data for a recent period: -The variable overhead rate variance for supplies is closest to:

Rodenberger Corporation keeps careful track of the time required to fill orders. The times recorded for a particular order appear below: The delivery cycle time was: