Aztec Bromac Budgeted the Following Cost Standards for the Current

question 5

Multiple Choice

Aztec Bromac budgeted the following cost standards for the current year: Direct materials = 2.8 kilos per unit @ $3.00 per kilo
Direct labour = 1.5 hours per unit @ $6 per hour
Actual production and costs were as follows:
Units produced = 3,600
Direct materials used = 9,000 kg.
Direct materials purchased = 10,000 kg. @ a cost of $29,000
Direct labour incurred = 4,000 hours at a cost of $26,000
The labour efficiency variance was

• A) $10,000 F
• B) $8,400 U
• C) $8,400 F
• D) $2,000 U

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Definitions:

Reality Therapist

A professional counselor or therapist trained in reality therapy, focusing on client responsibility and present actions.

Depression

A mental health disorder characterized by persistent feelings of sadness, hopelessness, and loss of interest, often affecting the individual's daily functioning.

Suicide Ideation

The consideration or planning of ending one's own life.

Psychiatric Evaluation

A process involving the assessment of an individual's mental health by a psychiatrist, through interviews, physical exams, and possibly psychological testing, to diagnose and guide treatment for mental disorders.