Bread Company Has Developed the Following Standards for One of Its

question 22

Multiple Choice

Bread Company has developed the following standards for one of its products.
$\begin{array}{ll}\text { Direct materials: } & 10 \text { kilograms } \times \$ 3 \text { per kilogram } \\\text { Direct labour: } & 2.5 \text { hours } \times \$ 8 \text { per hour } \\\text { Variable manufacturing overhead: } & 2.5 \text { hours } \times \$ 2 \text { per hour }\end{array}$


$\begin{array}{ll}\text { The following activity occurred during the month of June }\\\text { Materials purchased: } & 125,000 \text { kilograms at } \$ 2.60 \text { per } \\& \text { kilogram } \\\text { Materials used: } & 110,000 \text { kilograms } \\\text { Units produced: } & 10,000 \text { units } \\\text { Direct labour: } & 24,000 \text { hours at } \$ 7.50 \text { per hour } \\\text { Actual variable manufacturing overhead: } & \$ 51,000\end{array}$ The company records materials price variances at the time of purchase.
-Refer to the figure.What is the variable manufacturing overhead efficiency variance?

• A)$1,000 favourable
• B)$1,000 unfavourable
• C)$2,000 favourable
• D)$3,000 unfavourable

Recognize the ecological impacts of different pollutants on water bodies.

Understand the methods for reducing thermal water pollution.

Comprehend the effects of organic and inorganic waste on oxygen levels in water bodies.

Grasp the concept and stages of cultural eutrophication.

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Definitions:

Occupational Health

A multidisciplinary field dealing with the health, safety, and welfare of people at work, aiming to prevent work-related injuries and diseases.

OSHA

The Occupational Safety and Health Administration, a federal agency of the United States that ensures safe and healthful working conditions by setting and enforcing standards.

Business Groups

Collections of businesses, often linked by ownership or control, that work together to achieve economic or political goals.