Epplin Company
the Following Information Is Provided for Epplin Company

question 90

Multiple Choice

Epplin Company
The following information is provided for Epplin Company for the month of September:
$\begin{array}{ll}\underline{\text { Actual }} &\underline{ \text { Standard }} \\\text { 1,800 }\text { units } &5 \text { DLHs per unit @ } \$ 10.00 \text { per DLH } \\8,900 \text { DLHs @ } \$ 10.50 \text { per DLH } & \text { VOH rate per DLH } \$ .75 \\\text { Variable OH } \$ 6,400 & \text { FOH rate per DLH } \$ 1.90 \\\text { Fixed OH } \$ 17,500 &\text { Budgeted FOH \$16,910 }\end{array}$


Refer to Epplin Company.What is the efficiency variance?

• A)$4,450 F
• B)$4,450 U
• C)$1,000 F
• D)$1,000 U

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Definitions:

Pupil

The adjustable opening in the center of the eye through which light enters, its size regulated by the iris.

Sclera

The tough, white outer layer (coat) of the eyeball that, along with the cornea, helps to maintain the shape and protect the interior of the eye.

Fovea

is the central area of the retina, where visual acuity is highest.

Rods

Photoreceptor cells in the retina of the eye that are responsible for vision at low light levels, distinguishing them from cones which are responsible for color vision and function well in bright light.