The Management of Alpha Company Has Calculated the Following Variances

question 24

Multiple Choice

The management of Alpha Company has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 8,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 35,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 12,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 2,000 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 5,000 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 3,050 \mathrm {~F} \\\hline\end{array}$$ When determining the total production cost flexible budget variance, calculate the total fixed overhead variance of Alpha Company.

• A) $5,000 F
• B) $3,050 F
• C) $8,050 F
• D) $7,000 F

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A theory of learning based on the idea that all behaviors are acquired through conditioning, without considering thoughts or feelings.

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John B. Watson is considered the father of behaviorism, a school of psychology focusing on observable behaviors rather than mental processes.