Figure 17-4 Shannon Ltd.'s Standard Cost Card Contained the Following Information

question 16

Multiple Choice

Figure 17-4
Shannon Ltd.'s standard cost card contained the following information:
Direct labour: 1.25 hours * £8.00 per hour = £10.00
Shannon planned to make 12,000 units. Shannon actually made 10,000 units using 13,000 hours.
-Refer to Figure 17-4. Shannon's labour efficiency variance was

• A)£4,625 unfavourable.
• B)£4,000 unfavourable.
• C)£27,750 unfavourable.
• D)£24,000 unfavourable.

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Definitions:

Diagnosed

The identification of the nature and cause of an illness or problem through examination, testing, and analysis by a healthcare professional.

Ventricles

The two lower chambers of the heart, responsible for pumping blood out to the body and lungs.

Septum

A partition separating two chambers, such as that between the nostrils or the chambers of the heart.

Circuit

A closed path through which an electric current flows or may flow.