Riemay, SA Following Are the Actual Costs of Producing 35,000 Cards:
60

question 57

Essay

Riemay, SA., has done a cost analysis for its production of sports cards. The following activities and cost drivers have been developed: $\begin{array}{ll}\text { Activity } & \text { Cost Formula } \\\text { Photography } & £ 50+£ 35 \text { per labour hour } \\\text { Printing } & £ 25,000+£ 0.01 \text { per machine hour } \\\text { Setups } & £ 25 \text { per batch } \\\text { Purchasing } & £ 25+£ 25 \text { per purchase order }\end{array}$ Following are the actual costs of producing 35,000 cards:
60 labour hours; 500 machine hours; 5 batches; 30 purchase orders $\begin{array}{lr}\text { Photography } & ? \\\text { Printing } & £ 25,000 \\\text { Setups } & ? \\\text { Purchasing } & £ 770\end{array}$ The following variances were given in the activity performance report: $\begin{array}{lr}\text { Photography } & £10 \mathrm{~F} \\\text { Printing } & ? \\\text { Setups } & £20 \mathrm{U} \\\text { Purchasing } & ?\end{array}$

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Definitions:

Extensive Training

A comprehensive and in-depth approach to skill development, often involving several stages and methods to ensure competency.

Difficult To Grasp

Describes concepts, ideas, or physical objects that are challenging to understand, hold, or deal with.

Minnesota Multiphasic Personality Inventory

A widely used standardized psychological test that assesses various aspects of an individual's personality traits and psychopathology.

Psychotic Individuals

People experiencing psychosis, characterized by a disconnection from reality often manifesting as delusions or hallucinations.