The higher the denominator level of activity is...

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• Standard Costs and Variances: Dresser Company

  The denominator does impact standard unit costs. When you choose a higher denominator activity level, the cost per unit will be lower because it spreads the planned overhead over a larger volume of activity.

• Asper Corporation

  Denominator level of activity 7,200 machine-hours Budgeted fixed overhead costs $271,420 Fixed portion of the predetermined overhead rate $33.7 per machine-hour Actual level of activity 7,400 machine-hours Standard machine-hours allowed for

• Predetermined overhead rate

  overhead cost $9.2 $ 10,948 $ 11,868 Total fixed overhead cost 18,088 18,088 Total overhead cost $29,036 $29,956 If the denominator level of activity is 1,190 machine-hours, the fixed element in the predetermined overhead rate would

• Explanation to "Flexible Budget" question

  Data from the company's flexible budget for manufacturing overhead are given below: Denominator level of activity DLHs Overhead costs at the denominator activity level: Variable overhead cost Fixed overhead cost The following data pertain

• Bakos Corporation's abbreviated flexible budget

  variable overhead cost $8.7 $ 25,230 $ 26,100 Total fixed overhead cost 102,100 102,100 Total overhead cost $127,330 $128,200 If the denominator level of activity is 2,900 machine-hours, the variable element in the predetermined overhead

• Variance calculations

  Last year, the company produced 3,000 units of product and worked 6,200 direct labor-hours. Actual costs were $15,500 for variable overhead and $6,300 for fixed overhead. a- What is the denominator level of activity ?

• Overhead applied

  Data from the company's flexible budget for manufacturing overhead are given below: Denominator level of activity 5,400 DLHs Overhead costs at the denominator activity level: Variable overhead cost 14,310 Fixed overhead cost 50,490

• Keeran Corporation's flexible budget

  denominator level of activity is 5,200 machine-hours, the fixed element in the predetermined overhead rate would be: $580 $5.1 $45.2 $40.1 Question 7: (1 point) Keeran Corporation's flexible budget for two levels of activity

• predetermined fixed overhead rate

  Data from the company's flexible budget for manufacturing overhead are given below: Denominator level of activity 8,800 MHs Fixed overhead cost $72,248 The following data pertain to operations for the most recent period: Actual hours 8,560