Figure 17-1
Max Company Has Developed the Following Standards for One

question 44

Multiple Choice

Figure 17-1
Max Company has developed the following standards for one of its products: $\begin{array}{ll}\text { Direct materials } & 15 \text { pounds } \times £ 16 \text { per pound } \\\text { Direct labour } & 4 \text { hours } \times £ 24 \text { per hour } \\\text { Variable overhead } & 4 \text { hours } \times £ 14 \text { per hour }\end{array}$ The following activities occurred during the month of October: $\begin{array}{lc}\text { Materials purchased } & 10,000 \text { pounds costing } £ 170,000 \\\text { Materials used } & 7,200 \text { pounds } \\\text { Units produced } & 500 \text { units } \\\text { Direct labour } & 2,300 \text { hours at } £ 23.60 \text { per hour } \\\text { Actual variable overhead } & £ 30,000\end{array}$ The company records materials price variances at the time of purchase.
-Refer to Figure 17-1. Max's labour rate variance would be

• A)£920 unfavourable.
• B)£920 favourable.
• C)£800 unfavourable.
• D)£800 favourable.

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Definitions:

Environmental Factors

External elements that can influence an individual's behavior, development, and life outcomes, including natural, social, and built environments.

Prenatal Hormone Conditions

The influence of hormonal environments on the fetus during pregnancy, affecting physical development and future health.

Sexual Orientation

An enduring pattern of emotional, romantic, or sexual attractions to men, women, or both sexes.

Sexual Orientation

A person's pattern of romantic or sexual attraction to others, based on the gender(s) to which they are attracted.