एक विनिर्माण कंपनी एक मानक अवशोषण लागत प्रणाली संचालित करती है। पिछले महीने 25,000 उत्पादन घंटों का बजट रखा गया था और बजटेड स्थिर उत्पादन उपरिव्यय लागत $125,000 थी। पिछले महीने वास्तविक कार्य घंटे 26,000 थे और वास्तविक उत्पादन के लिए मानक घंटे 24,000 थे। पिछले महीने के लिए स्थिर उत्पादन उपरिव्यय क्षमता विचरण 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?