Rients Corporation Is a Service Company That Measures Its Output

question 73

Multiple Choice

Rients Corporation is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for October. When the company prepared its planning budget at the beginning of October, it assumed that 39 customers would have been served. However, 44 customers were actually served during October.
The revenue variance in the Revenue and Spending Variances column of a report comparing actual results to the flexible budget for October would have been closest to:

• A) $23,000 U
• B) $23,000 F
• C) $2,500 F
• D) $2,500 U

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Definitions:

Actively Immunized

Having received a vaccine that stimulates the body's immune response to a specific disease, leading to the development of immunity.

HIV Virus

The human immunodeficiency virus, a retrovirus that attacks the immune system, leading to acquired immunodeficiency syndrome (AIDS) if not treated.

Helper T cells

A type of white blood cell that plays a central role in the immune response by activating other immune cells to fight infection.

Infects

The process by which a pathogen enters, invades, and multiplies in a host organism, causing disease or infection.