Use the Following Information to Answer Questions
EKPN Company

question 5

Multiple Choice

Use the following information to answer questions
EKPN Company prepared the following data in its static budget based on 150,000 machine hours: $\begin{array}{lr}\text { Direct Materials } & \$ 450,000 \\\text { Direct Labour } & 225,000 \\\text { Variable Overhead } & 1,125,000 \\\text { Fixed Overhead } & 2,100,000\\\\\text { Actual Results: } \\\text { Machine Hours } & \\\text { Direct Materials } & \$ 60,000 \text { hours } \\\text { Direct Labour } & \$ 475,000 \\\text { Variable Overhead } & 245,000 \\\text { Fixed Overhead } & 1,150,000 \\& 2,110,000\end{array}$
-What is the budgeted Direct Labour cost at the actual level of activity?

• A)$245,000
• B)$240,000
• C)$210,938
• D)$20,000

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Definitions:

Mainstreaming

Placing disabled children in classrooms with nondisabled children.

Special Provisions

Special arrangements or measures taken to accommodate specific needs of individuals or groups in various contexts, such as education or employment.

Concrete-Operational Children

Children in the Piagetian stage (approximately age 7-12) who can think logically about concrete objects and events.

Decentration

A cognitive developmental term referring to the ability to consider multiple aspects of a situation rather than focusing on a single perspective.