In october, pine company reports 22,000 actual direct labor hours, and it incurs $114,900 of manufacturing overhead costs. standard hours allowed for the work done is 21,500 hours. the predetermined overhead rate is $5.39 per direct labor hour.
compute the total overhead variance. (round answer to 0 decimal places, e. g. 125.)
total overhead variance $ favorableneither favorable nor unfavorableunfavorable

Total Overhead Variance = $985 Favorable

Explanation:

Actual Direct Labor Hours = 22,000

Actual Cost = $114,900

Actual Rate = $114,900/22,000 = $5.22

Standard Hours = 21,500

Standard Rate = $5.39

Total Overhead Variance = Standard Cost - Actual Cost

Standard Cost = 21,500 $5.39 = $115,885

Actual Cost = $114,900

Total Overhead Variance = $115,885 - $114,900 = $985 Favorable as the actual cost is less than standard cost of overheads.

the correct answer would be b, when, queen, calder hall and london.

explanation:

we always capitalize words when a paragraph or sentence is starting, when an important name is used, when a place is being written, or simply when a noun is used, etc. so in this sentence, sentence is starting from 'when', so it will be written in capital letters. secondly, queen is considered to be an important person, so it will also be written in capital letter. next, the name of the town is mentioned, i-e calder hall, which will also be written in capital letters. in the last,   city name is being used, 'london', which will also be written in capital letters. so option b is the most appropriate one.

answer; i believe the correct answer is (4.0);