Meow Products Ltd In the Current Year, 38 000 Feet of Material Were

question 1

Multiple Choice

Meow Products Ltd.
Meow Products Ltd. in the US produces and sells scratching posts for cats. In the current year, the company had expected to sell 12 000 posts but actually produced and sold 10 000 posts. The following information is available regarding the standard cost to produce a single post:
$\begin{array}{ll}\text { Direct materials: } & 3 \text { feet } @ 1.75 \text { per foot } \\\text { Direct labour: } & 15 \text { minutes } @ \$ .30 \text { per minute }\end{array}$
In the current year, 38 000 feet of material were purchased out of which 35 000 feet were used at a cost of $1.55 per foot, and 160 000 direct labour minutes were incurred at a cost of $.32 per minute.
-The company's direct labour efficiency variance for the current year was:

• A) $ 3000 U
• B) $ 3000 F
• C) $12 000 U
• D) $12 000 F

---

Definitions:

Dissociation

A psychological process where there is a disconnection or separation of thoughts, emotions, awareness, or identity.

Flashbacks

Sudden, intense, and vivid recollections of past experiences, often traumatic, that can emerge without warning.

Blood-Injection-Injury Phobia

A specific phobia involving fear of blood, injury, or receiving injections, often leading to fainting.

Parasympathetic Response

The part of the autonomic nervous system responsible for relaxation and slowing down the body's response after stress or danger has passed, often referred to as the "rest and digest" response.