Reference: 11-01
Bryan Company Employs a Standard Cost System in Which

question 14

Multiple Choice

Reference: 11-01
Bryan Company employs a standard cost system in which direct materials inventory is carried at standard cost. Bryan has established the following standards for the prime costs of one unit of product: $$\begin{array} { | l | l | l | l | } \hline & \text { Standard Quantity } & \text { Standard Price } & \text { Standard Cost } \\\hline \text { Direct materials } & 6.0 \text { grams } & \$ 3.50 / \text { gram } & \$ 21.00 \\\hline \text { Direct labour } & 1.3 \text { hours } & \$ 11.00 / \text { hour } & 14.30 \\\hline & & & \$ 35.30 \\\hline\end{array}$$ During March, Bryan purchased 165,000 grams of direct material at a total cost of $585,750. The total factory wages for March were $400,000, 90 percent of which were for direct labour. Bryan manufactured 25,000 units of product during March using 151,000 grams of direct material and 32,000 direct labour hours.
-The following standards for variable manufacturing overhead have been established for a company that makes only one product: $$\begin{array}{l}\begin{array} { | l | l | } \hline \text { Standard hours per unit of output } & 7.8 \text { hours } \\\hline \text { Standard variable overbead rate } & \$ 12.55 \text { per hour } \\\hline\end{array}\\\text { The following data pertain to operations for the last month: }\\\begin{array} { | l | l | } \hline \text { Actual hours } & 2,900 \text { hours } \\\hline \text { Actual total variable overhead cost } & \$ 31,330 \\\hline \text { Actual output } & 200 \text { units } \\\hline\end{array}\end{array}$$ What is the variable overhead efficiency variance for the month?

• A)$130 F.
• B)$4,320 U.
• C)$130 U.
• D)$4,320 F.

---

Definitions:

Low Sexual Desire

A decrease in the interest or desire for sexual activity, which can be influenced by psychological, physiological, or relational factors.

Sexual Desire

The psychological or emotional interest in sexual activity or objects, which can vary across different individuals.

Sexual Molestation

Unwanted sexual touching or behavior, often by a person in a position of power or trust, without consent.

Low Sexual Desire

A decrease in the usual interest in sexual activities, which can be much distress to some individuals.