Rients Corporation Is a Service Company That Measures Its Output

question 121

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 spending variance for "Travel expenses" for October would have been closest to:

• A) $300 F
• B) $300 U
• C) $3,200 F
• D) $3,200 U

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Definitions:

RAID Array

A Redundant Array of Independent Disks, a system that uses multiple hard drives to share or replicate data to increase performance or provide fault tolerance.

Surge Protector

A device that shields electronics from voltage spikes by blocking or shorting to ground unwanted voltages.

UPS

An Uninterruptible Power Supply, a device that provides emergency power to a load when the input power source fails.

Multifactor Authentication

Use of two or more factors to provide access. The factors can be something you possess, such as a card, current location, security token–provided code, PIN, fingerprint, facial recognition, palm print, or password.