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

question 10

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 labour rate variance would be

• A)£15,000 unfavourable.
• B)£15,000 favourable.
• C)£15,300 unfavourable.
• D)£15,300 favourable.

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Definitions:

Pygmy Chimpanzees

Also known as bonobos, a species of great ape known for their matriarchal societies and high levels of sexual behavior as a social activity.

Sexual Activity

Behaviors that involve sexual intercourse, genital stimulation, and other practices for sexual pleasure and reproduction.

Same Sex

Pertaining to a relationship, attraction, or orientation involving individuals of the same gender.

Contact Motive

A psychological need or drive to seek and maintain physical or emotional closeness with others.