-Refer to the Graph Above to Answer This Question

question 77

Multiple Choice

-Refer to the graph above to answer this question.What is the most productive output?

• A)80.
• B)160.
• C)180.
• D)200.
• E)120.

---

Definitions:

Materials Quantity Variance

The difference between the actual and the standard amount of materials used in production, valued at the standard cost.

Labor Rate Variance

The difference between the actual cost of labor and the budgeted or standard cost, often used in budgeting and cost management.

Variable Overhead Rate Variance

The difference between the actual variable overheads incurred and the expected variable overheads based on standard rates.

Labor Rate Variance

The difference between the actual labor rate paid and the standard rate expected, multiplied by the total hours worked.