Cibolo Company
Cibolo Company Has the Following Information Available for March

question 187

Multiple Choice

Cibolo Company
Cibolo Company has the following information available for March when 4,200 units were produced (round answers to the nearest dollar) .
$\begin{array}{ll}\text { Standards: } &4.0 \text { pounds } \\\text { Material } & \text { per unit @ } \\& \$ 5.25 \text { per } \\& \text { pound } \\& 6.0 \text { hours } \\\text { Labor } & \text { per unit @ } \\& \$ 10.00 \text { per } \\& \text { hour }\end{array}$

$\begin{array}{ll}\text { Actual: } & \\\text { Material purchased } & 17,500 \\& \text { pounds } @ \\& \$ 5.10 \\\text { Material used } & 16,700 \\& \text { pounds } \\25,500 \text { direct1abor hours @ } &\end{array}$
$\$9.85 \text { per hour }$









Refer to Cibolo Company.What is the labor efficiency variance?

• A)$ 2,955 F
• B)$ 2,955 U
• C)$ 3,000 U
• D)$ 3,000 F

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Definitions:

Antenna Complex

The arrangement of chlorophyll, accessory pigments, and pigment-binding proteins into light-gathering units in the thylakoid membranes of photoautotrophic eukaryotes. See reaction center and photosystem.

Photosynthetic Pigments

Molecules found in plants and other photosynthetic organisms that absorb specific wavelengths of light and convert it into chemical energy.

Chloroplasts

Organelles found in plant and algae cells where photosynthesis takes place, converting light energy into chemical energy.

Cyclic Electron Transport

A process in photosynthesis where electrons are recycled around the photosystem I, contributing to the production of ATP without the production of NADPH.