The Management of Cleancut Lawnmowers Has Calculated the Following Variances

question 113

Multiple Choice

The management of Cleancut Lawnmowers has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 8000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 38,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 17,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 3500 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 5000 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 3000 \mathrm {~F} \\\hline\end{array}$$ When determining the total product cost flexible budget variance,what is the total manufacturing overhead variance of the company?

• A) $5000 F
• B) $8500 F
• C) $3000 F
• D) $11,500 F

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Definitions:

Type A Personality

A personality type characterized by high levels of competitiveness, self-imposed stress, impatience, and aggressiveness.

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Yerkes-Dodson Law

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