# 16.Cost to make a unit is \$12, we sell the unit to customers for \$20. What would the tranfer price be if we sent it to another division in our company? We use transfer at full cost method.   Group of answer choices     a. \$20   b. \$32   c. \$8   d. \$12

Question

16.Cost to make a unit is \$12, we sell the unit to customers for \$20. What would the tranfer price be if we sent it to another division in our company? We use transfer at full cost method.

a. \$20

b. \$32

c. \$8

d. \$12

17.Assume maximum number of units you can produce is 100,000 units, you actually produced 80,000 units. Hours used to produce the 80,000 units is 40,000 hours. What is the Theoretical cycle time in minutes?

a. 2.5 minutes

b. 60 minutes

c. 30 minutes

d. 24 minutes

18.Assume maximum number of units you can produce is 100,000 units, you actually produced 80,000 units. Hours used to produce the 80,000 units is 40,000 hours. What is the actual cycle time in minutes?

a. 60 minutes

b. 2.5 minutes

c. 24 minutes

d. 30 minutes

19Assume that the theoretical cycle time is 15 minutes per unit. What is the theoretical velocity in units per hour?

a. 2 units per hour

b. 3 units per hour

c. 4 units per hour

d. 5 units per hour

20.Assume that the actual cycle time is 20 minutes per unit. What is the actual velocity in units per hour?

a. 2 units per hour

b. 4 units per hour

c. 1 unit per hour

d. 3 units per hour

21.Assume actual Direct Labor hours are 2,600 hours, the Variable MOH predetermined application rate is \$2 per direct labor hour. Variable MOH is applied to the 1,200 units actual produced at 2 hours per unit and a predetermined application rate of \$2 per direct labor hour. What is the Variable MOH Efficiency (quantity) variance?

a. \$1,400 U

b. \$400 U

c. \$1,400 F

d. \$400 F

22.Assume Actual Fixed MOH is 196,000. Budget Fixed MOH is based on 4 direct labor hours per unit at a predetermined overhead rate of \$6 per direct labor hour. MOH was applied based on 8,000 units budgeted. What is the Fixed MOH spending (price) variance?

a. \$48,000 U

b. \$4,000 U

c. \$48,000 F

d. \$4,000 F