Figure 17-5
Ebola Company Has Developed the Following Standards for One

question 31

Multiple Choice

Figure 17-5
Ebola Company has developed the following standards for one of its products: $\begin{array}{ll}\text { Direct materials } & 20 \text { pounds } \times £ 4 \text { per pound } \\\text { Direct labour } & 5 \text { hours } \times £ 18 \text { per hour } \\\text { Variable overhead } & 5 \text { hours } \times £ 4 \text { per hour }\end{array}$ The following activities occurred during the month of October: $\begin{array}{ll}\text { Materials purchased } & 230,000 \text { pounds at } £ 4.20 \text { per pound } \\\text { Materials used } & 220,000 \text { pounds } \\\text { Units produced } & 10,000 \text { units } \\\text { Direct labour } & 51,000 \text { hours at } £ 17.70 \text { per hour } \\\text { Actual variable overhead } & £ 240,000\end{array}$ The company records materials price variances at the time of purchase.
-Refer to Figure 17-5. Ebola's materials usage variance would be

• A)£120,000 favourable.
• B)£120,000 unfavourable.
• C)£80,000 unfavourable.
• D)£80,000 favourable.

Compare human brain structure and functions with other animals.

Recognize the impact of neurological diseases on specific brain regions and their functions.

Describe the role of the cerebral cortex in motor and sensory integration.

Identify the major lobes of the cerebral hemisphere and their functions.