Reference: 11-11
the Clark Company Makes a Single Product and Uses

question 13

Multiple Choice

Reference: 11-11
The Clark Company makes a single product and uses standard costing. Variable overhead is assigned to production on the basis of direct labour hours. Some data concerning this product for the month of May follow: $$\begin{array} { | l | l | l | } \hline \text { Labour rate variance: } & \$ 7,000 & \mathrm {~F} \\\hline \text { Labour efficiency variance: } & \$ 12,000 & \mathrm {~F} \\\hline \text { Variable overhead efficiency variance: } & \$ 4,000 & \mathrm {~F} \\\hline \text { Number of units produced: } & 10,000 & \\\hline \text { Standard labour rate per direct labour hour: } & \$ 12 & \\\hline \text { Standard variable overhead rate per direct labour hour: } & \$ 4 & \\\hline \text { Actual labour hours used: } & 14,000 & \\\hline \text { Actual variable manufacturing overhead costs: } & \$ 58,290 & \\\hline\end{array}$$
-The labour efficiency variance is?

• A)$6,375 F.
• B)$6,600 U.
• C)$6,600 F.
• D)$6,375 U.

Appreciate the measures and efforts to reduce cigarette smoking prevalence, including public health campaigns and policies.

Understand the demographic variations in smoking habits and the factors influencing the start of smoking among adolescents.

Recognize the misconceptions and biases among smokers regarding the health risks of smoking.

Understand the motivations behind smoking for weight control and its effectiveness.

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Definitions:

Olympic Games

An international multi-sport event divided into summer and winter competitions, where athletes from around the world compete for gold, silver, and bronze medals.

High Jumps

A track and field event where athletes seek to leap over a horizontal bar placed at measured heights without dislodging it.

Air Quality

Air Quality refers to the condition or cleanliness of the air within our surroundings, measured by the presence and concentration of pollutants, and impacts human health and the environment.

Mode Of Transportation

Refers to the various means through which people and goods move from one place to another, such as by car, train, plane, or walking.