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

question 27

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 flexible budget variance for indirect labour for 2011 is

• A)£1,250 F.
• B)£50 F.
• C)£50 U.
• D)£1,200 U.

---

Definitions:

Connective Tissue

A type of tissue in the body that supports, connects, or separates different types of tissues and organs, comprised of cells, fibers, and extracellular matrix.

Monocyte

A type of white blood cell that plays a key role in immune defense, capable of differentiating into macrophages and dendritic cells.

White Blood Cell Count

A measure of the number of white blood cells present in the blood, an important indicator of immune function or infection.

Hemorrhaging

The process of excessive bleeding due to ruptured blood vessels, internal or external.