The standard cost and actual costs for factory overhead for the manufacture of 2500 units of actual production are as follows

fixed overhead (based on 1 hours)
3 hours per unit @ $0.80 per hour

variable overhead
3 hours per unit @ $2.00 per hour

total variable cost $18000
total fixed cost $8000

the amount of the fixed factory overhead volume variance is
a-$2000 favorable
b-$2000 unfavorable
c-$2500 unfavorable
d-$0

the amount of the variable factory overhead controllable variance is
a-$2000 unfavorable
b-$3000 favorable
c-$0
d-$3000 unfavorable

1. The correct option is B

2. The correct option is D

Explanation:

1

The fixed factory overhead volume variance is computed as:

Fixed factory overhead volume variance = Standard fixed overhead rate per hour × (Standard hours for actual output - Budgeted Output )

where

Standard fixed overhead rate per hour is $0.80

Standard hours for actual output = 2,500 units × 3 hours per unit

Budgeted output is 10,000 hours

= $0.80 × [(2,500 × 3) - 10,000]

= $0.80 × (2,500)

= ($2,000)

It is unfavorable as it is negative.

2

The variable factory overhead controllable variance is computed as:

Variable factory overhead controllable variance = Actual hours × ( Standard rate per hour - Actual rate per hour)

where

Actual hours = 2,500 units × 3 hours per unit

Standard rate per hour is $2.00 per hour

Actual rate per hour = Total variable cost / Actual hours

= (2,500 × 3) × [ 2 - ( $18,000 / 7,500)]

= 7,500 × ( 2 - $2.4)

= 7,500 × ($0.4)

= ($3,000)

It is unfavorable as it is negative.

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.