Brennan Company
the Following Information Is for Brennan Company's September

question 138

Multiple Choice

Brennan Company
The following information is for Brennan Company's September production:
$\begin{array}{l}\text { Standards: }\\\begin{array}{ll}\text { Material } & 4.0 \text { feet per unit@ } \$ 4.20 \text { per foot } \\\text { Labor } &3.0 \text { hours per unit@ } \$ 7.50 \text { per hour }\end{array}\end{array}$

$\begin{array}{l}\text { Actual: }\\\begin{array}{ll}\text { Production } & 3,500 \text { units produced during the month } \\\text { Material } & 14,200 \text { feet used; } 14,700 \text { feet purchased @ } \$ 3.70 \text { per foo } \\\text { Labor } & 10,400 \text { direct labor hours@ } \$ 8.35 \text { per hour }\end{array}\end{array}$

(Round all answers to the nearest dollar. )
Refer to Brennan Company.What is the labor efficiency variance?

• A)$825 F
• B)$825 U
• C)$835 F
• D)$835 U

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Definitions:

Passive Personality

A personality trait characterized by a tendency to submit to the will or desires of others, often leading to a lack of assertiveness.

Childlike Dependency

A behavior pattern where an individual relies excessively on others for emotional support or decision making, similar to the dependence of a child on their caregivers.

Collectivism

A cultural orientation emphasizing the importance of groups and collective well-being over individual interests.

Group Goals

Objectives or targets shared by members of a group aimed at achieving together, which can enhance cooperation and performance.