Mauve Company Uses a Standard Cost System That Applies Manufacturing

Multiple Choice

Mauve Company uses a standard cost system that applies manufacturing overhead to units of product on the basis of direct labour hours (DLHs) .The following data pertain to last month:
What was the fixed overhead budget variance?

A) $300 favourable.
B) $300 unfavourable.
C) $400 unfavourable.
D) $500 favourable.