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

question 5

Multiple Choice

Use the information below to answer the following questions. $$\begin{array} { l c c } & \text { Budget for April } & \text { Actual for April } \\\text { Output } & 40,000 \text { units } & 40,000 \text { units } \\\text { Sales } & \$ 400,000 & \$ 400,000 \\\text { Raw materials } & \$ 80,000 & \$ 88,000 \\\text { Labour } & \$ 200,000 & \$ 180,000 \\\text { Overheads } & 225,000 & 305,000\end{array}$$
-Refer to the table above. The raw materials variance can best be described as:

• A)an adverse variance resulting from a rise in the price of raw materials.
• B)an adverse variance resulting from excessive use of raw materials and/or an increase in their price.
• C)an adverse variance resulting from excessive use of raw materials.
• D)a favourable variance resulting from efficient use of raw materials.

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Definitions:

Technological Attributes

Characteristics or features of technology, including hardware and software, that define their capabilities, functionalities, and performance.

Project Complexity

A measure of the various intricate factors and elements within a project, including its structure, governance, and uncertainty levels, that can affect its execution and outcome.

Technological Sophistication

The level of advanced technological features, innovation, and capabilities within an organization or system.

Technological Compatibility

The extent to which a technology fits and functions well within a particular system or environment without conflict.