The Budget for the Month of May Was for 9,000

question 48

Multiple Choice

The budget for the month of May was for 9,000 units at a direct materials cost of $15 per unit.Direct labor was budgeted at 45 minutes per unit for a total of $81,000.Actual output for the month was 8,500 units with $127,500 in direct materials and $77,775 in direct labor expense.The direct labor standard of 45 minutes was obtained throughout the month.Variance analysis of the performance for the month of May would show a(n) (CMA adapted)

• A)Favorable materials efficiency (quantity)variance of $7,500.
• B)Favorable direct labor efficiency variance of $1,275.
• C)Unfavorable direct labor efficiency variance of $1,275.
• D)Unfavorable direct labor price (rate)variance of $1,275.

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Definitions:

Douching

A practice of rinsing or cleaning out the vagina with water or other mixtures of fluids, often discouraged by healthcare professionals due to potential health risks.

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A term describing a person whose gender identity differs from the sex they were assigned at birth.

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Problems that influence a considerable number of individuals within a society, typically requiring collective action or policy change for resolution.

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