登录之后可查看解析

Answer (C) is correct . The $324,000 for supervisory salaries is a fixed cost, at a rate of $27,000 per month. Since these costs are fixed, volume is irrelevant. Thus, the variance is the difference between actual costs of $28,000 and the budgeted costs of $27,000, which equals $1,000 unfavorable.

Answer (A) is incorrect because The amount of $350 results from calculating supervisory salaries on the basis of volume rather than as fixed costs {[(15,750 units) × $324,000 ÷ 180,000 units] – $28,000}.
Answer (B) is incorrect because The amount of $350 results from calculating supervisory salaries on the basis of volume rather than as fixed costs {[15,750 units × ($324,000 ÷ 180,000 units)] – $28,000}.
Answer (D) is incorrect because The variance is $1,000 unfavorable. Actual costs are greater than budgeted costs.