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The Management of Guardian Fire Alarms Has Calculated the Following

question 123

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The management of Guardian Fire Alarms has calculated the following variances:  Direct materials cost variance $9000U Direct materials efficiency variance 36,000 F Direct labor cost variance 15,000 F Direct labor efficiency variance 13,500U Total variable overhead variance 8500 F Total fixed overhead variance 3000 F\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 9000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 36,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,500 \mathrm { U } \\\hline \text { Total variable overhead variance } & 8500 \mathrm {~F} \\\hline \text { Total fixed overhead variance } & 3000 \mathrm {~F} \\\hline\end{array} What is the total direct materials variance of the company?

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Definitions:

Biological Therapy

Treatment based on using substances derived from living organisms to target and modify pathological processes.

Implosion

A psychological treatment method where a patient is exposed to their fears in a concentrated form to help them overcome anxiety or phobias.

Medical Model

An approach to understanding and treating mental health conditions that emphasizes biological factors and uses medication and other medical interventions.

Schizophrenia

A chronic mental disorder characterized by distortions in thinking, perception, emotions, language, sense of self, and behavior.

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