Figure 17-7
Orient Company Has Developed the Following Standards for One

question 43

Multiple Choice

Figure 17-7
Orient Company has developed the following standards for one of its products: $\begin{array}{ll}\text { Direct materials } & 10 \text { pounds } \times £ 8 \text { per pound } \\\text { Direct labour } & 6 \text { hours } \times £ 20 \text { per hour } \\\text { Variable overhead } & 6 \text { hours } \times £ 6 \text { per hour }\end{array}$ The following activities occurred during the month of November: $\begin{array}{ll}\text { Materials purchased } & 8,000 \text { pounds costing } £ 70,000 \\\text { Materials used } & 6,500 \text { pounds } \\\text { Units produced } & 600 \text { units } \\\text { Direct labour } & 4,200 \text { hours costing } £ 75,600 \\\text { Actual variable overhead } & £ 26,400\end{array}$ The company records materials price variances at the time of purchase.
-Refer to Figure 17-7. Orient's variable overhead efficiency variance would be

• A)£1,200 unfavourable.
• B)£3,600 unfavourable.
• C)£4,800 unfavourable.
• D)£4,800 favourable.

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Definitions:

Synaptic Vesicles

Small sacs within a presynaptic neuron that store neurotransmitters, which are released into the synaptic cleft to transmit signals to a postsynaptic cell.

Receptor Sites

Specific locations on the surface of a cell or within a cell where molecules, such as neurotransmitters or hormones, can bind to initiate a cellular response.

Potassium Ions

Positively charged ions (K+) that are vital for various physiological processes, including nerve signal transmission and muscle contraction.

Myelin Sheaths

Insulating layers of fatty material that surround the axons of many neurons, enhancing the speed at which electrical impulses are conducted.