The Hoatzin Birdhouse Factory produced the following standard cost card. In July, the company had an order for 500 birdhouses (Model: Wren) for Job No. CB32. Manufacturing overhead is based on direct labor hours. The manufacturing overhead cost estimates for the year total $32,400 and total direct labor hours are estimated at 9,000 for the year. Complete the Standard Cost Card an Job Order Cost Sheet. Calculate the total cost variance.

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The Answer of The Hoatzin Birdhouse Factory produced the following standard cost card. In July, the company had an order for 500 birdhouses (Model: Wren) for Job No. CB32. Manufacturing overhead is based on direct labor hours. The manufacturing overhead cost estimates for the year total $32,400 and total direct labor hours are estimated at 9,000 for the year. Complete the Standard Cost Card an Job Order Cost Sheet.  Calculate the total cost variance.

The Hoatzin Birdhouse Factory Produced the Following Standard Cost Card