Rammazzotti, Inc $\text { Rammazzotti Inc., had the following budgeted data: }$

question 25

Multiple Choice

Rammazzotti, Inc., is looking for feedback on company performance. The company compares the budget for the year with the actual costs. Data have been collected below: $\text { Rammazzotti Inc., had the following budgeted data: }$

$\begin{array}{ll}\text { Unit sales for } 2018 & 26,000 \\\text { Unit production for } 2018 & 26,000\\\\\text { Budgeted fixed overhead for } 2018 \text { : }\\\text { Superrision } & \$ 800 \\\text { Depreciation } & 2,000 \\\text { Rent } & 100\\\\\text { Budgeted variable costs per unit: } & \\\text { Direct materials } & \$ 0.15 \\\text { Direct labor } & 0.20 \\\text { Supplies } & 0.02 \\\text { Indirect labor } & 0.05 \\\text { Power } & 0.02\\\end{array}$
$\text { The following actually occurred: }$
$\begin{array}{ll}\text { Actual unit sales for } 2018 & 24,000 \\\text { Actual unit production for } 2018 & 28,000\\\\ \text {Actual fixed overhead for 2018 : }\\ \text {Supervision }&\$850\\ \text {Depreciation }&2,000\\ \text {Rent }&100\\\\\text { Actual variable costs: } & \\\text { Direct materials } & \$ 3,500 \\\text { Direct labor } & 4,900 \\\text { Supplies } & 530 \\\text { Indirect labor } & 1,250 \\\text { Power } & 470\end{array}$ The static budget variance for total variable costs is

• A)$90 U.
• B)$180 U.
• C)$790 F.
• D)$880 F.

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Definitions:

Cytoplasm

The gel-like substance inside a cell, excluding the nucleus, where various cellular processes occur.

Nucleoplasm

The semi-fluid substance within the nucleus of a cell, where genetic material and nucleolus are located.

Polymerase Reaction

A laboratory technique used to amplify segments of DNA, enabling detailed study and various applications in genetic testing, forensics, and medical diagnostics.

Specific Pieces

A term that often refers to distinct or individual items or parts of a larger set.