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

question 11

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 labour variance can best be described as:

• A)an adverse variance resulting from excessive use of labour and/or a rise in the hourly rate of pay.
• B)a favourable variance resulting from the efficient use of labour and/or a reduction in the hourly pay rate.
• C)being caused by an increase in the pay rate for labour.
• D)being caused by more efficient labour.

---

Definitions:

Reverse Trendelenburg

A bed positioning technique where the head of the bed is raised and the foot of the bed is lowered to improve patient comfort or for medical reasons.

Hand Hygiene

The practice of washing or sanitizing the hands to remove dirt, germs, and harmful microorganisms to prevent disease.

ASA III

A classification in the American Society of Anesthesiologists' physical status classification system indicating a patient with severe systemic disease that is not incapacitating.

Physical Status Classification

A system used in medicine to assess and categorize a patient's overall health status and physical fitness, often before undergoing anesthesia or surgery.