Figure 18-3
Pippen Company's Activity-Based Performance Report Revealed That Actual

question 9

Multiple Choice

Figure 18-3
Pippen Company's activity-based performance report revealed that actual inspection costs totaled £100,000 at an actual activity level of 50 inspections. Further analysis of inspection costs revealed the following: $\begin{array}{l}&\text { Actual Cost } & \text { Budgeted Cost } \\\text { Inspection costs: }\\\text { Fixed } & £ 30,000 & £ 28,500 \\\text { Variable } & 20,000 & 17,500\end{array}$ Fixed inspection costs consist of the salaries of two inspectors, who are paid £14,250. Each inspector is capable of efficiently conducting inspections of 30 batches.
Variable inspection costs consist of materials used during the inspections.
-Refer to Figure 18-3. The fixed spending variance is

• A)£1,500 U.
• B)£1,500 F.
• C)£2,100 U.
• D)£2,100 F.

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Definitions:

Lucid Dreams

Dreams in which the dreamer is aware that they are dreaming and may have some control over the dream's content, narrative, and environment.

Hypnogogic Hallucinations

Vivid sensory experiences that occur at the onset of sleep, often involving visual, auditory, or tactile sensations.

Reticular Activating System

A network of neurons located in the brainstem that is responsible for regulating wakefulness and sleep-wake transitions.

Awaking

The process or state of transitioning from sleep to wakefulness, involving activation of the nervous system and increased brain activity.