Pleiss corporation applies manufacturing overhead to products on the basis of standard machine-hours. the compa variable manufacturing overhead rate is $2.40 per machine-hour. the actual variable manufacturing overhead cost for the month was $5,240. the original budget for the month was based on 2,100 machine-hours. the co hours during the month. the standard hours allowed for the actual output of the month totaled 2.280 machine-hours. what was the variable overhead efficiency variance for the month?

a. $232 favorable
b. $208 favorable
c. $24 favorable
d. $432 unfavorable

Variable Overhead Efficiency Variance = $24 Favorable

so correct option is c. $24 Favorable

Explanation:

given data

variable manufacturing overhead rate = $2.40 per machine hour

actual variable manufacturing overhead cost = $5,240

original budget = 2,100 machine hours

actual output = 2.280 machine hours

to find out

variable overhead efficiency variance

solution

we know Standard Cost Per Hour that is

Standard Time = 2100 hours

Standard Rate = $2.40 per hour

Standard Cost per unit = 2100 × $2.40 =  $5040

and

Standard Cost for actual output will be

Standard Time = 2280 hours

Standard Rate = $2.40 per hour

Standard Cost per unit = 2280 × $2.40 =  $5472

so  actual overhead expenses will be

Actual Time = 2270 hours

Actual Rate = $2.31 per hour

Actual Cost = $5240

so

Variable Overhead Efficiency Variance will be

Variable Overhead Efficiency Variance = (Standard Hours - Actual Hours) × Standard Variable Overhead Rate    1

Variable Overhead Efficiency Variance = ( 2280 - 2270 ) × $2.40

Variable Overhead Efficiency Variance = $24 Favorable

so correct option is c. $24 Favorable

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.