Harald, Inc -Refer to the Figure

question 15

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.What is the budget variance for machining in an activity-based performance report?

• A)$50 F
• B)$50 U
• C)$800 F
• D)$800 U

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Definitions:

Reversibility

The understanding that certain operations or actions can be done and then undone, returning to the original state, a concept crucial in cognitive development.

Preoperational Stage

A developmental phase, posited by Jean Piaget, where children from ages 2 to 7 engage in symbolic play and struggle with logic and taking the perspective of others.

Egocentric

In cognitive development, the inability to differentiate between one’s own perspective and someone else’s perspective.

Sensorimotor Period

The stage of cognitive development in early childhood characterized by the integration of sensory and motor activities.