Figure 16-1
Armati, SA The Following Actually Occurred -Refer to Figure 16-1

question 3

Multiple Choice

Figure 16-1
Armati, SA., is looking for feedback on company performance. The company compares the budget for the year with the actual costs. Data have been collected below:
Armati, SA., had the following budgeted data: $\begin{array}{lr}\text { Unit sales for } 2011 & 26,000 \\\text { Unit production for } 2011 & 26,000\\\\\text { Budgeted fixed overhead for } 2011 \text { : }\\\text { Supervision } & £ 800 \\\text { Depreciation } & 2,000 \\ \text { Rent } & 100\\\\\text { Budgeted variable costs per unit: }\\\text { Direct materials } & £ 0.15 \\\text { Direct labour } & 0.20 \\\text { Supplies } & 0.02 \\\text { Indirect labour } & 0.05 \\\text { Power } & 0.02\end{array}$ The following actually occurred: $\begin{array}{ll}\text { Actual unit sales for } 2011 & 24,000 \\\text { Actual unit production for } 2011 & 28,000\\\\\text { Actual fixed overhead for } 2011 \text { : }\\\text { Supervision } & £ 850 \\\text { Depreciation } & 2,000 \\\text { Rent } & 100\\\\\text { Actual variable costs: }\\\text { Direct materials } & £ 3,500 \\\text { Direct labour } & 4,900 \\\text { Supplies } & 530 \\\text { Indirect labour } & 1,250 \\\text { Power } & 470\end{array}$
-Refer to Figure 16-1. The static budget variance for total fixed overhead is

• A)£50 U.
• B)£50 F.
• C)£-0-.
• D)£100 U.

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Definitions:

Subclavian Artery

A major artery that supplies blood to the upper limbs and parts of the brain and thorax.

Internal Carotid Artery

An essential artery responsible for providing blood to the brain, eyes, and various regions of the head.

External Iliac Artery

A major artery that supplies blood to the lower limbs, branching off from the common iliac artery.

Common Iliac Artery

A large artery in the pelvis that divides into the internal and external iliac arteries, supplying blood to the lower limbs.