QR Limited uses a standard absorption costing system. The following details have been extracted from its budget for April:
|
Fixed production overhead cost |
£48 000 |
|
Production (units) |
4 800 |
In April the fixed production overhead cost was under-absorbed by £8000 and the fixed production overhead expenditure variance was £2000 adverse.
The actual number of units produced was:
|
A |
3800 |
|
B |
4000 |
|
C |
4200 |
|
D |
5400 |
|
E |
5800 |