The Actual Variable Cost Per Customer and Variable Cost Per

question 7

Multiple Choice

The actual variable cost per customer and variable cost per customer estimated in the plan are $3 and $8,respectively.The actual volume and the volume estimated in the plan are 30,000 units and 20,000 units,respectively.Calculate the cost variance.

• A)$250,000
• B)$100,000
• C)-$100,000
• D)-$150,000
• E)$150,000

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Definitions:

Objective Lens

The part of a microscope closest to the object being observed, which focuses light or electrons to create an enlarged image.

Ocular Lenses

The lenses closest to the eyes in a microscope, binoculars, or other optical instruments, enhancing the user's ability to see small details.

Compound Microscope

An optical instrument consisting of a series of lenses that magnify objects in steps; used for detailed observation of microorganisms and cells.

Substage Illuminator

A light source located beneath the stage of a microscope, used to illuminate the specimen from below.