$\text { The Litton Company has established standards as follows: }$

question 199

Multiple Choice

$\text { The Litton Company has established standards as follows: }$
$\begin{array}{|l|r|}\hline \text { Direct Material } & 3 \mathrm{kgs} @ @ 4 / \mathrm{kg} .=\$ 12 \text { per unit } \\\hline \text { Direct Labour } & 2 \mathrm{hrs} @ \$ 8 / \mathrm{hr} .=\$ 16 \text { per unit } \\\hline \text { Variable Manufacturing Overhead } & 2 \text { hrs. @ } \$ 5 / \mathrm{hr} .=\$ 10 \text { per unit } \\\hline\end{array}$
Actual production figures for the past year are given below. The company records the materials price variance when materials are purchased.
$\begin{array}{|l|r|}\hline \text { Units Produced } & 600 \\\hline \text { Direct Material Used } & 2,000 \mathrm{kgs} . \\\hline \text { Direct Material Purcahsed (3,000 kgs.) } & \$ 11,400 \\\hline \text { Direct Labour Cost }(1,100 \text { hrs. }) & \$ 9,240 \\\hline \text { Variable Manufacturing Overhead Cost Incurred } & \$ 5,720 \\\hline\end{array}$
The company applies variable manufacturing overhead to products on the basis of direct labour hours.
-What was the variable overhead spending variance?

• A) $220 favourable.
• B) $220 unfavourable.
• C) $240 favourable.
• D) $240 unfavourable.

Recognize the importance of empathy and interaction in minimizing reliance on stereotypes and attribution errors.

Understand the historical origins and development of community mental health movements.

Recognize the role of helpers in advocacy and indirect client services.

Identify tasks involved in educating and empowering the community.

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Definitions:

Material Misrepresentation

A false statement of fact made by one party to another, which, if had been known to be false, may have influenced the decision to enter into a contract or agreement.

Quasi-Contractual Agreement

An arrangement that is not an official contract but is treated as such by a court to prevent a party from being unjustly enriched at the expense of another.

Unconscious

pertains to a state where a person is not awake and aware of their environment, often resulting from illness, injury, or medical intervention.

Implied in Law

describes obligations or rights that are not explicitly stated but are inferred by legal principles or statutes to ensure fairness and justice.