Use the Information Below to Answer the Following Questions -Refer to the Table Above

question 36

Multiple Choice

Use the information below to answer the following questions. $\begin{array}{llc}&\text { Flexed Budget for April }&\text { Actual for April }\\\text { Output } & 40,000 \text { units } & 40,000 \text { units } \\\text { Sales } & \$ 500,000 & \$ 400,000 \\\text { Raw materials } & \$ 100,000 & \$ 88,000 \\\text { Labour } & \$ 250,000 & \$ 180,000 \\\text { Overheads } & \$ 325,000 & \$ 375,000\end{array}$
-Refer to the table above. Which of these variance calculations is correct for Raw materials, Labour and Overheads respectively? Note: F - Favourable, U - Unfavourable (adverse) .

• A)12,000U; $70,000F; $50,000U.
• B)$12,000F; $70,000F; $50,000U.
• C)12,000U; $70,000U; $50,000F.
• D)none of the above.

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Definitions:

Positive Self-Regard Needs

Positive Self-Regard Needs involve the desire for acceptance, self-esteem, and the positive evaluation from oneself and others.

Threats

Statements or actions intended to cause fear or harm to an individual or group, often used to intimidate or manipulate behavior.

Defense Mechanisms

Mental techniques employed by the subconscious mind to manipulate, deny, or alter reality in order to shield against feelings of worry and impermissible desires.

Unconditional Positive Regard

Accepting and respecting others as they are without judgment or evaluation.