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

question 52

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

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

• A)$50 U.
• B)$50 F.
• C)100 U.
• D)100 F.

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Definitions:

Power

The capacity or ability to direct or influence the behavior of others or the course of events.

Centrality

The degree of importance or influence of a node within a network, which determines how pivotal a person or organization is within the structure.

Network

A network refers to a group or system of interconnected people or things, often used in the context of social contacts or support systems.

Negotiator

A person who engages in discussion with one or more parties to reach an agreement or resolve a dispute.