Reference no: EM1347111

Reed company uses a standard costing system. manufacturing overhead is applied to products based upon machine hours (MH). Use the following information to make the required calculations:

standard mh allowed 3 mh/unit
standard variable overhead rate $5/mh
actual units 18,000 units
预算单位（用于分母）20,000单位
可变间接费用差异$ 4,000 U
actual cost - fixed overhead $105,000
预算的固定开销$ 120,000
actual mh used 56,000 mh

Calculate:

a) budgeted machine hours allowed for the actual output of 18,000 units

b）分母机时

c）固定每单位和机器小时的高架率

d) actual variable overhead cost

e）可变间接效率差异

f) fixed overhead spending variance

g)产量方差

h) over or under applied variable overhead (make sure you indicate whether it is over or under)

i) over or under applied fixed overhead (make sure you indicate whether it is over or under)