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1. Actual fixed overhead is $33,300 (12,000 machine hours) and fixed overhead was estimated at $34,000 when the predetermined rate of $3.00 per machine hour was set. If 11,500 standard hours were allowed for actual production, applied fixed overhead is:

a. 33,300

b. 34,000

c. 34,500

d. not determinable without knowing the actual numbers of units produced

2. Pittsburg Company uses a standard cost accounting system. The following overhead costs and production data are available for September:

Standard fixed OH rate per DLH	$1
Standard variable OH rate per DLH	$4
Budgeted monthly DLHs	40,000
Actual DLHs worked	39,500
Standard DLHs allowed for actual production	39,000
Overall OH variance-favorable	$2,000
3. Harrah Manufacturing Company uses a standard cost system and prepared the following budget at normal capacity for October: Direct labor hours 24,000 Variable OH $48,000 Fixed OH $108,000 Total OH per DLH $6.50 Actual data for October were as follows: Direct labor hours worked 22,000 Total OH $147,000 Standard DLHs allowed for capacity attained 21,000 Using the two-way analysis of overhead variances, what is the controllable variance for October? $ 3,000 F $ 5,000 F $ 9,000 F $10,500 U

The total applied manufacturing overhead for September should be

		$195,000.
		$197,000.
		$197,500.
		$199,500.

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