Harald, Inc -Refer to the Figure What Is the Budget Variance for Setups in an Activity-Based

question 23

Multiple Choice

Harald, Inc., has done a cost analysis for its production of bumper stickers. The following activities and cost drivers have been developed:
$$\begin{array} { l l } \text { Activit } & \text { Cost Formula } \\\hline \text { Maintenance } & \$ 11,000 + \$ 0.11 \text { per machine hour } \\\text { Machining } & \$ 25,000 + \$ 0.50 \text { per machine hour } \\\text { Setups } & \$ 50 \text { per batch } \\\text { Purchasing } & \$ 200 + \$ 45 \text { per purchase order }\end{array}$$
-Refer to the figure.Following are the actual costs of producing 85,000 stickers: 5,000 machine hours; 10 batches; 20 purchase orders $$\begin{array} { l r } \text { Maintenance } & \$ 11,500 \\\text { Machining } & 28,300 \\\text { Setups } & 550 \\\text { Purchasing } & 1,000\end{array}$$ What is the budget variance for setups in an activity-based performance report?

• A)$50 F
• B)$50 U
• C)$800 U
• D)1,000 F

Analyze the determination process of creditworthiness through credit policy components.

Understand the physiological mechanisms that regulate hunger and eating.

Recognize the influence of genetics and hormonal factors on body weight and eating behaviors.

Identify cultural and environmental factors that influence eating habits and body image perceptions.

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