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:

Unconscious Conflicts

Mental struggles largely beyond the awareness of an individual, often stemming from repressed feelings or experiences.

Social Skills Training

A form of behavior therapy used to improve interpersonal skills through learning and practicing new behaviors.

Modelling

A learning method where individuals ascertain how to act or perform by observing another individual.

Behavioural Rehearsal

A therapeutic technique involving the practice of desired behaviors in a safe setting to improve real-world application, often used in social skills training.