The Management of Watchdog Security Systems Has Calculated the Following

question 47

Multiple Choice

The management of Watchdog Security Systems has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 9000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 37,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,500 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 12,000 \mathrm { U } \\\hline \text { Total variable overhead variance } & 7500 \mathrm {~F} \\\hline \text { Total fixed overhead variance } & 3000 \mathrm {~F} \\\hline\end{array}$$ What is the total direct labor variance of the company?

• A)$15,500 F
• B)$10,500 F
• C)$27,500 F
• D)$3500 F

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Definitions:

Acculturation

The process of cultural change and psychological change that results following meeting between cultures.

Assimilation

The process by which individuals or groups of differing cultural backgrounds are absorbed and integrated into the dominant culture.

Ethnography

A qualitative research method focused on studying cultures and communities through direct observation, participation, and other immersive techniques.

Cultural Competence

The ability to understand, appreciate, and interact effectively with people from cultures or belief systems different from one's own.