The Management of Guardian Fire Alarms Has Calculated the Following

question 212

Multiple Choice

The management of Guardian Fire Alarms has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 11,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 36,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 16,500 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,500 \mathrm { U } \\\hline \text { Total variable overhead variance } & 7500 \mathrm {~F} \\\hline \text { Total fixed overhead variance } & 4000 \mathrm {~F} \\\hline\end{array}$$ What is the total direct materials variance of the company?

• A)$3000 F
• B)$25,000 F
• C)$11,500 F
• D)$5500 F

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Definitions:

Lambdoidal Suture

A dense, fibrous connective tissue joint on the posterior aspect of the skull that resembles the Greek letter lambda.

Parietal

Relating to the parietal bones of the skull or the parietal lobe of the brain, involved in processing sensory information.

Occipital

Refers to the region at the back of the skull crucial for vision processing.

Temporal

Pertaining to time or denoting the temples of the skull.