Use the Following Information for the Next 7 Questions

question 45

Multiple Choice

Use the following information for the next 7 questions.
A small accounting firm budgets 200 hours of billings for the next month, and 60% of these hours are expected to be for tax return preparation services, with the remaining 40% for bookkeeping services. Tax work is billed at $50 per hour, and bookkeeping work is billed at $40 per hour. The variable costs for both types of services are $10 per hour. During the month 180 hours were billed, 90 of which were for tax work.
-(Appendix 11A) The contribution margin variance was

• A) $720 unfavorable
• B) $540 favorable
• C) $0
• D) $1,200 unfavorable

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Definitions:

Self-actualization

The process of realizing and fulfilling one's own potential, capacities, and talents to the fullest.

Self-actualize

The process by which individuals realize their full potential and capacities, often considered the highest level of psychological development in Maslow's hierarchy of needs.

Child-rearing Practices

The behaviors, strategies, and actions employed by caregivers to support and guide the development of children.

Saintly Attitude

An approach to life characterized by virtuousness, altruism, and a disposition to act in a morally exemplary manner.