एक कंपनी मानक अवशोषण लागत पद्धति संचालित करती है। मानक स्थिर उत्पादन उपरिव्यय दर $15 प्रति घंटा है। निम्नलिखित डेटा पिछले महीने से संबंधित है: वास्तविक कार्य घंटे: 5,500; बजटेड घंटे: 5,000; वास्तविक उत्पादन के लिए मानक घंटे: 4,800. स्थिर उत्पादन उपरिव्यय क्षमता विचरण (fixed production overhead capacity variance) क्या था?

Merik Co budgeted to produce 16,000 units of a product and sell 15,000 units. The standard cost per unit is: Direct materials: $20 Direct labour: $15 Variable production overheads: $5 Fixed production overheads: $10 Total standard cost: $50 Standard selling price: $80 Actual production was 18,500 units and 17,000 units were sold. Actual fixed production overheads were $165,000. What was the fixed overhead expenditure variance for the period?

In the production of a lamp, standard labor cost estimates suggest 3 hours of labor at a rate of Rs. 200 per hour, totaling Rs. 600 per lamp. The actual labor hours remained the same at 3 hours, but the actual wage rate increased to Rs. 230 per hour, resulting in a total actual labor cost of Rs. 690. What is the labor rate variance per lamp?