Mandy Company Has the Following Information from Last Month What Was Mandy's Direct Labor Flexible-Budget Variance for the Month

question 103

Multiple Choice

Mandy Company has the following information from last month: $\begin{array}{lr}\text { Standard direct labor hours allowed for units produced (SQ) } & 3,600 \\\text { Actual direct labor hours worked (AQ) } & 3,480 \\\text { Direct labor efficiency variance, favorable (F) } & \$ 5,760 \\\text { Total payroll } & \$ 187,920\end{array}$ What was Mandy's direct labor flexible-budget variance for the month, rounded to the nearest dollar?

• A) $15,120 unfavorable.
• B) $20,800 unfavorable.
• C) $36,720 favorable.
• D) $42,480 favorable.
• E) $79,920 favorable.

Recognize the importance of environmental factors and community infrastructure in disease prevention.

Understand the historical development of public health initiatives and their impact on community health.

Analyze the role of government and non-governmental organizations in the advancement of public health.

Identify key figures and their contributions to public health and nursing.

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Definitions:

Mark-up

An augmentation in goods’ cost designed to encompass operational overheads and deliver profit.

Sale Price

The final price at which an item or service is sold, often after discounts are applied.

Operating Expenses

Costs associated with the day-to-day functions of a business, excluding the cost of goods sold, including expenses like rent, utilities, and payroll.

Mark-up

The upcharge on the cost of merchandise to accommodate overhead expenses and profitability.